The Arnhem-Leeuwarden Court rules that a project developer who sold 77 rented apartments to an investor is not liable for VAT on the sale price as the complex falls under the TOGC regime (Article 37d of the VAT Act).
Source: taxlive.nl
Latest Posts in "Netherlands"
- University sports centre falls under sports exemption, but rental of attributes taxed
- Dutch Parliament Approves Bill Implementing EU ViDA Single VAT Registration
- Tax Penalty Dispute Over Timely Delivery of VAT Invoices
- Court Reviews VAT Refund Dispute Over Pension Fund Classification
- Court Assessment of Pension Fund as a Common Investment Fund
