On 26 March 2021, the Dutch Supreme Court requested a preliminary ruling from the Court of Justice of the European Union (CJEU) on whether the VAT rules relating to the adjustment of a deduction of input VAT apply where a taxpayer initially mistakenly forgot to take a deduction.
Source
Latest Posts in "Netherlands"
- Flashback on ECJ Cases C-320/88 (Shipping and Forwarding Enterprise Safe) – Economic ownership constitutes a supply of goods
- No margin scheme for thrift store for deliveries free of charge
- Knowledge Group Position Published on Sports Exemption
- VAT Exemption for University Sports Access and Equipment Rental
- Thrift Store Received Goods Free of Charge, No VAT Margin Scheme
