The District Court of Zeeland-West-Brabant rules that art. 12 paragraph 2 VAT Directive 2006 has no direct effect. There is also no need to ask preliminary questions. The appeal to the overlapping exemption is also rejected, because there is no question of a newly manufactured good.
Source Taxlive
Latest Posts in "Netherlands"
- VAT Refund Request Denied Due to Late Submission: Court of Appeal Decision 2025
- Pension Fund’s Insurance Service Exempt from VAT; No Right to Input Tax Deduction
- VAT Assessment Upheld Due to Missing Invoices and Insufficient Proof for Deductions and Loans
- Fiscal Unity for VAT Due to Close Financial and Economic Ties Upheld by Court
- EU Court: Spain Must Grant VAT Exemption for Group-Provided Cleaning Services to Members
