The Netherlands changes its policy from 1 January 2024. Transactions within one legal entity will no longer be outside VAT scope if the head office or its foreign establishments belong to a VAT group within the EU. The article highlights the changes and explains what the changes mean for businesses.
Source Grant Thornton
See also
- ECJ Cases on Supplies of services between Head Office and its Branch, whereby one of the parties is part of a VAT Group
- ECJ Cases on Fixed Establishments (Art. 44 & 45)
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