An entrepreneur can choose to provide a service temporarily for free with a view to gaining a market share. The free distribution may represent an economic interest and X may deduct all input tax.
Source: taxlive.nl
Latest Posts in "Netherlands"
- VAT on Management Services for CDC Pension Fund: Not a Common Investment Fund, Appeal Dismissed
- Court Upholds Fine for Late VAT Filing; Objection Partially Granted, Penalty Deemed Appropriate
- VAT Zero Rate Denied for Export of Horse Shares: Appeal Unsuccessful, Tax Assessment Upheld
- VAT Exemption Denied for Services to Pension Funds with CDC and DC Schemes, Court Rules
- VAT Exemption for Pension Fund Management: Distinction Between Accumulation and Payout Phases Disputed
