The court rules that the plaintiff does not owe any reverse charge tax on the services of the American company. This is because the services of this company can be regarded as brokerage in securities for which the exemption of Article 11, first paragraph, letter i, second, of the VAT Act applies.
Source: rechtspraak.nl
Latest Posts in "Netherlands"
- Dutch Tax Authorities Announce Major Changes to 13th Directive VAT Refund Procedure
- ViDA E‑Invoicing and Digital Reporting in the Netherlands: Strategic Choices and Phased Timeline to 2032
- VAT OSS in the Netherlands: Managing Multi-Channel Marketplace Sales and Bookkeeping Challenges
- Cabinet Response to ViDA E-Invoicing and Digital Reporting Report Sent to House of Representatives
- Evaluation of Abolishing Reduced VAT Rate on Accommodation Scheduled for 2028
