According to the Court, the initial legal unequal treatment of the supplies of e-books on physical carriers and the services (deliveries of e-books in a digital manner) was in accordance with the text of the VAT Directive in force until 4 December 2018 and the relevant regulations. past case law. The Court rejected NV X’s claim that the Netherlands should have amended the OB Act immediately as of December 4, 2018 or January 1, 2019. NV X had insufficiently substantiated that the Dutch legislative process for introducing equal treatment of the various deliveries of e-books had taken an unreasonably long time.
Source: FUTD
Latest Posts in "Netherlands"
- Impact of 2027 Policy Change on Home Batteries and VAT for Solar Panel Owners
- Supreme Court to Decide Tax Status of Paved Parking Lot: Built or Unbuilt Land?
- VAT Implications for ‘Free’ Online Services: Legal Challenges and Potential Impact on SMEs
- Court Denies Tax Deduction for Family Business Succession Advisory Costs as Private Expenses
- No deduction of input tax for private advisory fees shareholders
