5 Major Developments in Netherlands

5 Major Developments in Netherlands

• Excise duty changes in 2023

• BUA Memorandum 2022

• An appeal to transitional arrangements for the construction of sports accommodation is still possible

• Consultant liable for incorrect advice on VAT levy management activities within the group

• Act implementing EU directive data exchange digital platform economy in Official Gazette

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Bad debts (relief for underpaid sales invoices)

• End of year tips 2022

Bookkeeping

• End of year tips 2022

• Court of Appeal in The Hague: Right to deduct input tax; records lost through theft

Composite Supply

• Parking at the festival site at a reduced VAT rate

• Providing parking facilities at a multi-day festival must be regarded as a distinct and independent service for VAT purposes

• Access to performance and (alcoholic) intermission drinks for VAT and independent services

• Break drinks and performance do not constitute a composite, single supply for VAT

Coronavirus

• Extension of payment break included in decision emergency measures corona crisis

Customs

• Customs and VAT: find the differences

DAC7

• Tax reporting obligation for digital economy

• Act implementing EU directive data exchange digital platform economy in Official Gazette

• 2023 Tax Plan adopted by upper house of Parliament, including DAC7

• Dutch Senate adopted the 2023 Tax Plan and the bill to implement the DAC7 Directive

• Dutch DAC7 implementation: further clarification on advertising exemption and reportable amounts

• Memorandum in response to report on DAC7 implementation bill to Senate

• Memorandum of Reply Bill Implementation Act EU Data Exchange Directive Digital Platform Economy

• State Secretary Van Rij about the late implementation of DAC7

• DAC7: the next step in taxing the digital economy

• Platforms to report information on platform vendors – Dutch implementation

• Memorandum of amendment bill for data exchange digital platform economy

• DAC7 increase of reporting obligations of digital platforms

Deduction (input tax credit)

• BUA Memorandum 2022

• VAT deduction exclusion decree on promotional gifts and staff benefits

• KPMG BUA memo 2022 (business gifts and employee benefits input VAT correction)

• End of year tips 2022

• Flashback on ECJ Cases – C-594/10 (van Laarhoven) – Conclusion on VAT flat rate and private use of a car

• Court of Zeeland-West Brabant: Silent partnership – pre-deduction – rental office to the company

• VAT deduction of educational institution according to pre-pro rata calculation

• VAT on fake invoice not deductible

• Court of The Hague: education to BOL students below 18 years old is not an economic activity – pre-pro rata applies

• Right to deduct VAT on purchase and sale costs participation

• More VAT deduction thanks to full usage

• Tax authorities want to receive request for settlement of wage tax with VAT earlier

• Court of Appeal in The Hague: Right to deduct input tax; records lost through theft

• VAT recovery based on actual use method

• VAT on construction costs not immediately deducted

• Supreme Court on VAT deduction in accordance with actual use

• Referral to ECJ: Not immediately deducted the VAT charged to her upon purchase, cannot still effectuate the right to deduct via the adjustment scheme

• Supreme Court: VAT on construction costs not immediately deducted following ECJ C-194/21

• VAT adjustment for private benefits to staff and relations

• Court rules on VAT and services of M&A advisors/dealmakers

• VAT on housing (foreign) employees not always deductible

• VAT recovery based on bank’s “actual use method” (Supreme Court decision)

• Share transfer services exempt from VAT and VAT on share transfer costs partially deductible

• Bank may not determine input tax with actual usage

• Supreme Court rules on criteria for VAT deduction in accordance with actual use

• Supreme Court rules about input VAT deduction for mixed costs/banking resolution

• Supreme Court sticks to strict explanation of actual use for VAT deduction right

• The provision of sports parks by the municipality to football associations is rental

• Flashback on ECJ Cases – C-622/11 (Pactor Vastgoed) – Revised VAT deduction that the supplier must repay cannot be levied from the customer

• Entrepreneurial fund, not a VAT entrepreneur, right to deduct?

• Provision of football fields by the municipality constitutes VAT-exempt rental of immovable property

• VAT on car rightly deducted

• No deduction of input tax for false invoices, objections partly wrongly inadmissible

• Pro rata method mixed use of real estate by physical therapy practice

• VAT that is deducted too late cannot be deducted via revision

• Pro rata deduction of input tax for national library

• Court of The Hague decides on pre pro rata (entitlement to deduct input VAT on economic vs. non-economic transactions)

• No VAT deduction for construction costs new-build home with integrated solar panels

• VAT construction costs for independent working space shareholder deductible

• Always wanted solar panels? Not all VAT deductible

• BV successfully claims VAT deduction for construction costs of a large garage under the home owner-manager

• Also with integrated solar panels no deduction of VAT construction costs home

• No deduction of input VAT on invoices that relate to fictitious activities

• Notary could not fully deduct VAT on costs!

Digitalisation

• VAT Talks – Menno Griffioen & Lisette van der Hel

E-Commerce / Electronic services

• New reporting obligations for Payment Service Providers

• E-learning: reduced VAT rate also applies to digital learning via the ‘electronic route’

E-Invoicing

• The Netherlands: E-invoicing and E-reporting developments and news

• Dutch public sector to cease all use of SI-UBL 1.2 standard

ECJ (European Court of Justice)

• ECJ C-674/22 (Gemeente Dinkelland) – Questions – Reimbursement Default interest in case there is a right to a refund of taxes levied in breach of EU law

• Flashback on ECJ Cases – C-594/10 (van Laarhoven) – Conclusion on VAT flat rate and private use of a car

• Court of Justice gives strict interpretation to VAT invoice requirements in simplified ABC transaction (C-247/21)

• Later ECJ judgment does not lead to revision of Supreme Court judgment

• Court of Justice rules on financial interdependence in German fiscal unity VAT (C-141/20 and C-269/20)

• Does the Court of Justice require a broader interpretation of the VAT group condition ‘financial interdependence’?

• ECJ C-643/22 ( BPL Pensioen) – Questions – Does the exemption for the management of mutual funds apply to a pension fund?

• ECJ C-641/22 (Y) – Questions – Does the exemption for the management of mutual funds apply to a pension fund?

• ECJ C-640/22 (Fiscale Eenheid Achmea) – Questions – Does the exemption for the management of mutual funds apply to a pension fund?

• ECJ C-639/22 (X) – Questions – Does the exemption for the management of mutual funds apply to a pension fund?

• ECJ C-644/22 (BPFL) – Questions – Does the exemption for the management of mutual funds apply to a pension fund?

• Flashback on ECJ cases C-79/09 (Commission v Netherlands) – Dutch exemption for making personnel available in the socio-cultural sector, the health sector, the education sector, … has not been removed

• Comments on ECJ C-141/20 & C-269/20: ECJ issues striking judgments on VAT fiscal unity

• Flashback on ECJ cases C-415/04 (Kinderopvang Enschede) – Exemption for services as an intermediary between persons seeking and persons offering a childcare service

• Referral to ECJ: Not immediately deducted the VAT charged to her upon purchase, cannot still effectuate the right to deduct via the adjustment scheme
• Supreme Court: VAT on construction costs not immediately deducted following ECJ C-194/21

• ECJ C-674/22 (Gemeente Dinkelland) – New VAT Case, No further details known yet

• Flashback on ECJ Cases – C-622/11 (Pactor Vastgoed) – Revised VAT deduction that the supplier must repay cannot be levied from the customer

• Preliminary questions to the ECJ on compensation of Irimie interest to the municipality

• Flashback on ECJ cases C-68/03 (Lipjes) – Place of supply of intermediary services

• Gelderland District Court preliminary questions to ECJ re default interest

• New ECJ case C-639/22 – X vs. NL (further details expected)

• New ECJ case Achmea VAT group C-640/22 (further details expected)

• ECJ C-643/22 (BPL Pensioen) – New Case – Details not yet released

• ECJ C-642/22 (Pensioenfonds voor Fysiotherapeuten) – New Case – Details not yet released

• Reference documents Dutch Court on Preliminary Question to ECJ: Does the exemption for the management of mutual funds apply to a pension fund?

• ECJ to decide on the VAT position of pension funds

• Flashback on ECJ Cases – C-651/11 (X BV) – The transfer of 30% of the shares in a BV for which the transferor provides VAT-taxed services does not constitute a Transfer of Going Concern

Environmental Tax

• New definition of producer for packaging in the Netherlands

• Plastics and Packaging Laws in the Netherlands

Excise

• Excise duty changes in 2023

• New Excise Regulation Policy

• Dutch part EMCS will not be ready in time

• Implementation of the Horizontal Excise Directive delayed: Customs is working on a solution

Exemption

• An appeal to transitional arrangements for the construction of sports accommodation is still possible

• Council Implementing Decision Publishes Authorizing the Netherlands to Extend VAT Exemption Threshold

• Court of Zeeland-West Brabant decision about the educational exemption for a hockey trainer

• EU Council Decision to allow taxable persons whose annual turnover is no higher than EUR 25 000

• End of year tips 2022

• What about your pension and VAT?

• ECJ C-643/22 ( BPL Pensioen) – Questions – Does the exemption for the management of mutual funds apply to a pension fund?

• ECJ C-642/22 (Pensioenfonds voor Fysiotherapeuten) – Questions – Does the exemption for the management of mutual funds apply to a pension fund?

• ECJ C-641/22 (Y) – Questions – Does the exemption for the management of mutual funds apply to a pension fund?

• ECJ C-640/22 (Fiscale Eenheid Achmea) – Questions – Does the exemption for the management of mutual funds apply to a pension fund?

• ECJ C-639/22 (X) – Questions – Does the exemption for the management of mutual funds apply to a pension fund?

• ECJ C-644/22 (BPFL) – Questions – Does the exemption for the management of mutual funds apply to a pension fund?

• Flashback on ECJ cases C-79/09 (Commission v Netherlands) – Dutch exemption for making personnel available in the socio-cultural sector, the health sector, the education sector, … has not been removed

• Arnhem-Leeuwarden Court of Appeal: Rental property. Storage space (exempt) or parking space (taxed)?

• Flashback on ECJ cases C-415/04 (Kinderopvang Enschede) – Exemption for services as an intermediary between persons seeking and persons offering a childcare service

• Proposed Council Implementing Decision Authorizing the Netherlands to Extend VAT Exemption Threshold

• Reimbursements from health insurer exempt from VAT

• Supreme Court on VAT deduction in accordance with actual use

• European Commission Proposes to Authorise Netherlands to Exempt from VAT Taxable Persons Whose Annual Turnover Does Not Exceed EUR 25,000

• Proposal: European Commission to authorise Netherlands to exempt from VAT taxable persons – threshold of EUR 25,000 annual turnover

• Court rules on VAT and services of M&A advisors/dealmakers

• Lending former trainees not exempt from VAT

• Share transfer services exempt from VAT and VAT on share transfer costs partially deductible

• No partial commissioning after renovation, additional assessment unjustified

• Services M&A advisor exempt from VAT

• Gelderland District Court: VAT exemption for services paid by health insurer, even though the patient is the direct beneficiary

• Supreme Court rules about input VAT deduction for mixed costs/banking resolution

• Arnhem-Leeuwarden Court of Appeal case about supply of staff

• Supreme Court sticks to strict explanation of actual use for VAT deduction right

• Concept of “essentially a new building” for VAT purposes (Supreme Court decision)

• Dutch Supreme Court answers prejudicial questions on the interpretation of the concept ‘essentially new constructed real estate’ for VAT purposes

• Dutch Supreme Court Provides VAT Guidance for Property Transformations

• Court of The Hague: No reverse charge VAT for US services as they qualify as exempt brokerage in securities

• The provision of sports parks by the municipality to football associations is rental
• Flashback on ECJ Cases – C-622/11 (Pactor Vastgoed) – Revised VAT deduction that the supplier must repay cannot be levied from the customer

• Supreme Court defines new construction concept

• Supreme Court answers preliminary questions on the concept of ‘essentially new construction’

• Provision of football fields by the municipality constitutes VAT-exempt rental of immovable property
• ECJ C-643/22 (BPL Pensioen) – New Case – Details not yet released

• ECJ C-642/22 (Pensioenfonds voor Fysiotherapeuten) – New Case – Details not yet released

• Reference documents Dutch Court on Preliminary Question to ECJ: Does the exemption for the management of mutual funds apply to a pension fund?
• ECJ to decide on the VAT position of pension funds

• No VAT exemption for credit rating services

• Preliminary questions to the ECJ: Does the exemption for the management of mutual funds apply to a pension fund?

• Credit rating services not exempt from VAT

• Advocate for acting general practitioners cannot apply a medical exemption

• VAT exemption for medical pedicure services

• Passive operation of tennis accommodation by the municipality qualifies as an exempt rental for VAT

• VAT exemption for medical pedicure who performs foot care for diabetes

• Medical pedicure gets VAT exemption for diabetic foot care

• Provision of personnel and VAT levy

Fiscal Representation

• Decree fiscal representation VAT

• Country VAT Guide: Netherlands

Fraud / Tax Evasion

• Postponement letter to parliamentary questions about Operation Admiral and enforcement of VAT carousel fraud

• Additional VAT assessments in case of extensive fraud with export cars rightly imposed

• Prosecution requests 2.5 years prison for car dealer for VAT fraud

• Arnhem-Leeuwarden Court of Appeal: Trade in passenger cars. Refusal to apply zero rate. Fraud. Offense fines.

• IT systems hinder corruption detection by the tax authorities

• Cabinet calls on citizens and companies to report tax constructions

• Four months in prison for VAT fraud via entity

• Possible fraud with VAT of 1.3 million euros

• Netherlands Implementing New Reporting Obligations for Payment Service Providers to Combat VAT Fraud

• Legislative proposal to improve VAT fraud detection to Parliament

• FIOD investigation into entrepreneur who structurally declared more input tax than achieved turnover

• Justifiable negligence fine for false invoices and sloppy administration

• Additional assessments for fraudulent used car dealer justified; fines reduced

• Jumbo CEO stuck for longer in money laundering and VAT fraud investigation

• Document data processing Intra-Community VAT fraud (MIT/Carousel fraud)

Importation

• The VAT Deferment Scheme: Explaining Article 23

• Pre-finance VAT on imports from outside the EU?

Intra-Community Transactions

• Dutch VAT applicable due to faulty administration

• Arnhem-Leeuwarden Court of Appeal: Trade in passenger cars. Refusal to apply zero rate. Fraud. Offense fines.
• Document data processing Intra-Community VAT fraud (MIT/Carousel fraud)

Intrastat

• Country VAT Guide: Netherlands

Invoice

• Court of Justice gives strict interpretation to VAT invoice requirements in simplified ABC transaction (C-247/21)
• VAT on fake invoice not deductible
• Court of Appeal in The Hague: Right to deduct input tax; records lost through theft
• Justifiable negligence fine for false invoices and sloppy administration

Legislative Change

• Netherlands raises VAT registration threshold to €25,000

• Proposed legislation implementing cross-border payment reporting obligation beginning 2024 (CESOP)

Liability (Reverse Charge/Withholding)

• New VAT and energy tax decree due to energy price ceiling

• Payment of VAT via Mijn Belastingdienst Zakelijk

• Proportionality appeal fails against FE liability for VAT debts fiscal unity

• Correct additional VAT assessment for making ICT employees available to the foundation

• Hirer rightly liable for VAT and Wage Tax lender

• Pay VAT via iDEAL

• The VAT Deferment Scheme: Explaining Article 23
• Extension of payment break included in decision emergency measures corona crisis

• Dutch Decree Published for Extended Payment Terms for COVID Tax Debts

• No VAT due without a VAT entrepreneur

• Netherlands Confirms Extended Payment Terms for COVID Tax Debts for Qualifying Taxpayers

Margin Scheme

• Supreme Court: Auction scheme and profit margin scheme, VAT is due on premiums and commissions

Place of Supply

• Court of Appeal in The Hague: B2C freight transport service to Morocco can only be taxed to a small extent in the Netherlands

• Flashback on ECJ cases C-68/03 (Lipjes) – Place of supply of intermediary services

Private Use

• VAT deduction exclusion decree on promotional gifts and staff benefits
• KPMG BUA memo 2022 (business gifts and employee benefits input VAT correction)
• End of year tips 2022

• Overview of the final VAT return for 2022

• VAT construction costs for independent working space shareholder deductible

• Gelderland District Court: Corrections for private use of the car

Rate

• Containers on the beach, no sports accommodation, no reduced rate

• Use of beach pavilion and beach no provision of sports facilities

• Parking at the festival site at a reduced VAT rate

• No reduced VAT rate for blokarting and power kiting

• Providing parking facilities at a multi-day festival must be regarded as a distinct and independent service for VAT purposes

• No reduced rate for surfing lessons

• End of year tips 2022
• Dutch VAT applicable due to faulty administration

• Intention of zero VAT rate for fruit and vegetables as of 1 January 2024

• Letter to parliament on Koffeman’s motion to abolish VAT on fruit and vegetables

• Purchase guarantee agreement before April 28, 2012, still 21% VAT

• VAT treatment of solar panels and nitrous oxide in the 2023 Tax Plan

• Progress of VAT zero rate on fruit and vegetables

• Bill: 0% VAT for solar panels on homes from 1 January 2023

• For real estate transactions in September 2013, the VAT rate of 21% applies according to AG

• Explanation of transitional law in the event of an increase in the VAT rate; purchase guarantee agreement

• Advocate General to Supreme Court: Explanation of transitional law in the event of an increase in the VAT rate; purchase guarantee agreement; the concept of ‘agreement’ in the transitional arrangement for homes

• Sex drive stimulants fall under the general VAT rate

• Court of Appeal of Amsterdam: Aphrodisiacs subject to standard VAT rate

• No zero rate on delivery of horse to buyer established outside the EU when used for training and competitions in the period between delivery and export

• VAT zero rate not applicable to the delivery of horse to a customer established outside the EU

• VAT authorities explain VAT rate for animal feed

• Draft billl: 0% VAT for solar panels on homes from January 1, 2023

• Senate wants to abolish VAT on fruit and vegetables

• Faster introduction of zero VAT rate on fruit and vegetables not possible

• Van Rij: Introduction of zero VAT rate for fruit and vegetables to be further reviewed

• No low rate for alcoholic intermission drink

• Zero VAT rate leads to price increase for solar panels

• 21% VAT on animal feed for livestock and non-livestock

• E-learning: reduced VAT rate also applies to digital learning via the ‘electronic route’
• Break drinks and performance do not constitute a composite, single supply for VAT

• Budget Day 2022: Changes in VAT

• Proposed tax bill 2023

• Industry associations want VAT reduction on public transport

• Former stables are not a home: no low VAT rate on renovation into a care complex

• VAT rate rental of accommodations to municipalities for the reception of Ukrainian refugees

• No reduced VAT rate for renovation of two barns to 25 independent residential units

• VAT rate rental of accommodations to municipalities for the reception of Ukrainian refugees

Real Estate/Immovable Property

• No option taxed rental turnover tax when renting office in home to BV

• End of year tips 2022

• Office with a private character not to be rented out VAT-taxed

• Decree about concurrence of transfer tax and VAT is amended

• Court of Zeeland-West Brabant: Silent partnership – pre-deduction – rental office to the company

• Recharge of costs is not treated as a taxable supply for VAT

• More VAT deduction thanks to full usage

• Creation of a new building for tax purposes

• Purchase guarantee agreement before April 28, 2012, still 21% VAT
• Arnhem-Leeuwarden Court of Appeal: Rental property. Storage space (exempt) or parking space (taxed)?

• Floating solar park not considered immovable property subject to VAT (court decision)

• Despite substantial investments in office premises, there are no newly constructed properties

• For real estate transactions in September 2013, the VAT rate of 21% applies according to AG
• VAT on construction costs not immediately deducted
• Explanation of transitional law in the event of an increase in the VAT rate; purchase guarantee agreement
• Advocate General to Supreme Court: Explanation of transitional law in the event of an increase in the VAT rate; purchase guarantee agreement; the concept of ‘agreement’ in the transitional arrangement for homes

• Supreme Court: VAT on construction costs not immediately deducted following ECJ C-194/21

• Only changes in architectural construction lead to renovations that are so far-reaching that, in essence, new construction has been created

• No partial commissioning after renovation, additional assessment unjustified

• Supreme Court: conversion of old woolen fabric factory into shopping center leads to ‘essentially new construction’ for VAT

• Major renovation leads to newly manufactured immovable good

• Transfer tax exemption when rebuilding neglected monument

• What criteria apply to assess whether renovation of a building has essentially resulted in a new building?

• Supreme Court answers preliminary questions of the Court about the concept of ‘essentially new construction’

• Concept of “essentially a new building” for VAT purposes (Supreme Court decision)

• Dutch Supreme Court answers prejudicial questions on the interpretation of the concept ‘essentially new constructed real estate’ for VAT purposes

• Dutch Supreme Court Provides VAT Guidance for Property Transformations

• New construction due to major renovation of existing real estate?!

• Only changes in architectural construction make new construction

• The provision of sports parks by the municipality to football associations is rental

• Supreme Court answers questions about the concept of ‘essentially new construction’ in VAT

• Supreme Court defines new construction concept

• Supreme Court answers preliminary questions about interpretation of the concept of ‘essentially new construction’

• Provision of football fields by the municipality constitutes VAT-exempt rental of immovable property

• Pro rata method mixed use of real estate by physical therapy practice

• VAT construction costs for independent working space shareholder deductible
• Passive operation of tennis accommodation by the municipality qualifies as an exempt rental for VAT
• No reduced VAT rate for renovation of two barns to 25 independent residential units

Refund

• End of year tips 2022

• Approval of VAT refund advance payments for solar panels in 2022, also when commissioned in 2023

• Decree on refund of VAT for prepayments for solar panels published

• Tax authorities want to receive request for settlement of wage tax with VAT earlier

• Reclaiming VAT in the UK: how does it work?

• Reclaim foreign VAT 2021 no later than September 30, 2022

Registration

• Derogation authorising the Netherlands to continue to exempt taxable persons < 25k EUR (article 285)

• End of year tips 2022

• Artists can sometimes choose not to charge VAT

• Proposed Council Implementing Decision Authorizing the Netherlands to Extend VAT Exemption Threshold
• Netherlands raises VAT registration threshold to €25,000
• European Commission Proposes to Authorise Netherlands to Exempt from VAT Taxable Persons Whose Annual Turnover Does Not Exceed EUR 25,000
• Proposal: European Commission to authorise Netherlands to exempt from VAT taxable persons – threshold of EUR 25,000 annual turnover
• Country VAT Guide: Netherlands

Reporting / Compliance

• Year-end tips and corrections

• A guide to VAT – Doing business in the Netherlands

• End of year tips 2022
• Overview of the final VAT return for 2022

• Intentionally incorrect VAT returns submitted; fine of €100,000

• Additional assessment imposed on the wrong taxpayer

• Dutch CESOP proposal sent to House of Representatives

• Country VAT Guide: Netherlands
• Netherlands Implementing New Reporting Obligations for Payment Service Providers to Combat VAT Fraud

• Tax authorities: late VAT filing and SMS-reminder

• CESOP: reporting cross-border payments for VAT from 2024; bill submitted

• The Netherlands VAT Guide for Businesses

• Logging in with DigiD to My Tax Authorities has changed

• Tax plan 2023: is there anything left to gain?

SME (Small and Medium-Sized Enterprises)

• Derogation authorising the Netherlands to continue to exempt taxable persons < 25k EUR (article 285)
• End of year tips 2022
• Artists can sometimes choose not to charge VAT
• Bill: 0% VAT for solar panels on homes from 1 January 2023
• European Commission Proposes to Authorise Netherlands to Exempt from VAT Taxable Persons Whose Annual Turnover Does Not Exceed EUR 25,000

Supply of Services

• Flashback on ECJ cases C-79/09 (Commission v Netherlands) – Dutch exemption for making personnel available in the socio-cultural sector, the health sector, the education sector, … has not been removed
• Flashback on ECJ cases C-68/03 (Lipjes) – Place of supply of intermediary services

Tax Point (When the Chargeable Event Occurs)

• Chargeable event VAT and energy tax advance price ceiling

• Purchase guarantee agreement before April 28, 2012, still 21% VAT
• Explanation of transitional law in the event of an increase in the VAT rate; purchase guarantee agreement

Taxable Amount

• Advance on sales price taxed with VAT

• Flashback on ECJ Cases – C-594/10 (van Laarhoven) – Conclusion on VAT flat rate and private use of a car

• € 190 energy compensation in November and December 2022 regarded as an untaxed subsidy for VAT purposes

• AG Ettema: VAT on “purification levy” passed on to camping guests

Taxable Person

• Sports Foundation is not a VAT entrepreneur

• Review decision on fiscal representation

• Artists can sometimes choose not to charge VAT

• Ex-cut flower grower acts as VAT entrepreneur when selling building land

• Flashback on ECJ cases C-79/09 (Commission v Netherlands) – Dutch exemption for making personnel available in the socio-cultural sector, the health sector, the education sector, … has not been removed

• Delivery of parcels in the capacity of entrepreneur by deploying resources similar to traders

• Arnhem-Leeuwarden Court of Appeal case about supply of staff
• Entrepreneurial fund, not a VAT entrepreneur, right to deduct?

• Collective Security Foundation not a VAT entrepreneur

• Collective Security Foundation not a VAT business

• No VAT due without a VAT entrepreneur

Taxable Transaction

• VAT on subsidies, compensation and voluntary contributions

• Year-end tips and corrections
• No option taxed rental turnover tax when renting office in home to BV
• Office with a private character not to be rented out VAT-taxed
• Flashback on ECJ Cases – C-594/10 (van Laarhoven) – Conclusion on VAT flat rate and private use of a car
• Artists can sometimes choose not to charge VAT

• Auction House owes VAT on premium and commission

• Recharge of costs is not treated as a taxable supply for VAT
• Court of The Hague: education to BOL students below 18 years old is not an economic activity – pre-pro rata applies
• Creation of a new building for tax purposes
• Despite substantial investments in office premises, there are no newly constructed properties
• VAT adjustment for private benefits to staff and relations
• Only changes in architectural construction lead to renovations that are so far-reaching that, in essence, new construction has been created
• Supreme Court: conversion of old woolen fabric factory into shopping center leads to ‘essentially new construction’ for VAT
• Major renovation leads to newly manufactured immovable good
• Transfer tax exemption when rebuilding neglected monument
• What criteria apply to assess whether renovation of a building has essentially resulted in a new building?
• Arnhem-Leeuwarden Court of Appeal case about supply of staff
• Supreme Court answers preliminary questions of the Court about the concept of ‘essentially new construction
• New construction due to major renovation of existing real estate?!
• Only changes in architectural construction make new construction
• Supreme Court answers questions about the concept of ‘essentially new construction’ in VAT
• Supreme Court answers preliminary questions about interpretation of the concept of ‘essentially new construction’

• Simply calculate VAT on non-separated space

• Retrospectively drawn up km administration insufficient to apply VAT for private use of the car with actual use

• According to AG, there is no question of passing on costs in the case of a fixed amount of self-determination in the sewage treatment levy

• Correction circuit costs right, but correction construction costs garage under house DGA not

• VAT construction costs for independent working space shareholder deductible

• X does not make a lower VAT levy for private use of a car plausible

• Part of the tax reduction stipulated on the sale of a construction project is compensation for VAT-taxed performance

• Collective Security Foundation not a VAT business

Tax Authorities / Penalties

• Consultant liable for incorrect advice on VAT levy management activities within the group

• ECJ C-674/22 (Gemeente Dinkelland) – Questions – Reimbursement Default interest in case there is a right to a refund of taxes levied in breach of EU law

• Concurrence of transfer tax and turnover tax decree amended

• Moderation of tax interest previously extended to wage tax and VAT

• Additional tax assessment VAT and offense penalty due to failure to provide evidence

• Supreme Court limits calculation of interest on tax

• Tax authorities want to receive request for settlement of wage tax with VAT earlier

• Supreme Court moderates tax interest

• Tax and Customs Administration publishes knowledge group positions on website accessible to citizens and businesses

• Amendments to Collection Guidelines 2008 (Leidraad Invordering 2008)

• No violation of the principle of confidentiality when information is only known after the due diligence has been completed

• Making an appointment online with the tax authorities is now also possible

• Document data processing Intra-Community VAT fraud (MIT/Carousel fraud)

Technology

• VAT Talks – Menno Griffioen & Lisette van der Hel

TOGC (Transfer of a Going Concern)

• Flashback on ECJ Cases – C-651/11 (X BV) – The transfer of 30% of the shares in a BV for which the transferor provides VAT-taxed services does not constitute a Transfer of Going Concern

Triangulation

• End of year tips 2022
• Court of Justice gives strict interpretation to VAT invoice requirements in simplified ABC transaction (C-247/21)

VAT Group

• End of year tips 2022
• Does the Court of Justice require a broader interpretation of the VAT group condition ‘financial interdependence’?
• Comments on ECJ C-141/20 & C-269/20: ECJ issues striking judgments on VAT fiscal unity

• Positions on creation of VAT group made public

• Dutch VAT Group decree can have consequences for liability

• VAT Group can have consequences for liability

• Court of Zeeland-West Brabant: VAT liability of members of the VAT group