A Council Implementing Decision has been published that authorizes the Netherlands’ continued derogation from Article 285 of the VAT Directive (2006/112/EC) regarding its VAT exemption (registration) threshold. The decision, dated 19 December 2022, authorizes the Netherlands to continue to allow an exemption from VAT for taxable persons whose annual turnover does not exceed EUR 25,000.
Source Orbitax
Latest Posts in "European Union"
- General Court T-638/24 (D GmbH) – AG Opinion – VAT on Intra-Community Acquisitions Not Precluded by Errors
- Commission Backs Italy’s VAT Derogation on certain vehicles Through 2028
- Comments on GC T‑575/24 – AG – Contrary to EU law if services provided to members are regarded as internal acts
- Comments on ECJ C-515/24 (Randstad España) – AG – Introduction of exclusion of VAT deduction of representation expenses by Spain not contrary to EU law
- Briefing Document & Podcast: VAT concepts ”Chain Transactions” & ”Triangulation” explained based on ECJ/CJEU cases
