The Turnover Tax Decree changes. The changes are related to the Danske Bank judgment of the Court of Justice of the European Union of 11 March 2021 .
By inserting the term ‘fiscal unity’, it is made clear that this term refers to a tax unit that is located in a Member State of the (European) Union. An entity designated as a ‘fiscal unity’ that is located in a country that does not belong to the Union, does not qualify as a fiscal unity for the purposes of this Decree.
Source
Latest Posts in "Netherlands"
- Court Rules Sale-and-Leaseback Property Transfer Not Exempt from Transfer Tax
- Court Ruling: VAT Directive Violations, Zero Rate Conditions Unmet, Tax Reassessed, Penalties Partially Overturned
- Faster VAT Entrepreneur Qualification in Real Estate Transactions: Key Considerations and Legal Insights
- VAT Exemption for Bitcoin Exchange Transactions Under EU Court Ruling
- Netherlands Proposes New VAT Rules for Digital Platforms Offering Short-Term Rentals and Passenger Transport
