The Supreme Court ruled that, in view of the judgment of the Court of Justice of the EU, X cannot yet effectuate its deduction right in the context of a review at the time of the first use. He should have immediately deducted the VAT charged to him upon purchase.
Source Taxlive
Latest Posts in "Netherlands"
- Balcony Glazing Installation Not Considered Energy-Saving Insulation Under Dutch VAT Law
- Five VAT Knowledge Group Positions Withdrawn Due to New Reduced VAT Rate Decision
- Two VAT Zero-Rate Positions Withdrawn Following New Decision Effective February 2026
- General Supervision Trumps Outsourcing: BV Qualifies as Own Constructor for VAT Reverse Charge Scheme
- VAT reverse charge mechanism and owner-buildership: overall management prevails over full outsourcing













