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"
- ViDA E‑Invoicing and Digital Reporting in the Netherlands: Strategic Choices and Phased Timeline to 2032
- Netherlands announces changes to non-EU VAT refund scheme as of 1 April 2026
- Court Upholds VAT Assessments and Lawfulness of Risk Selection Model
- Court Upholds Tax Assessments and Fines Based on Automated Risk Model ‘OB Negatief’
- EY Recommends Broad E-Invoicing and Digital VAT Reporting Implementation in the Netherlands
