The Noord-Holland District Court has ruled that interest received on money in a escrow account of a civil-law notary must be taken into account as exempt turnover in the pro rata calculation for determining the deduction of input tax on general costs.
Source Taxlive
Latest Posts in "Netherlands"
- Court Reduces Additional VAT Assessment for Car Dealer Due to Margin Scheme Application Dispute
- Supreme Court: intermission drink should be taxed separately for VAT purposes
- Provision of accommodation to employees is service for consideration
- Access to the park performance qualifies as granting access to the cinema. Reduced VAT rate applies.
- Extension of a reasonable period if the representative is insufficiently available for hearings?













