This decision has given more clarity regarding whether or not a transformation constitutes a new construction for VAT and real estate transfer tax purposes. However, it remains subject to the exact facts and circumstances and the interpretation thereof. At least we finally learned that the financial analysis of the Kozuba case is not decisive in the Dutch perspective.
Source WTS
Latest Posts in "Netherlands"
- Abolition of Reduced VAT Rate for Ornamental Horticulture Products Proposed from 2028
- Dutch Bill Implements EU VAT in the Digital Age: Single Registration, OSS Expansion, Less Red Tape
- Consultation on Ending Reduced VAT Rate for Ornamental Horticulture Products from 2028
- Public Consultation on Abolishing Reduced VAT Rate for Ornamental Horticulture Products from 2028
- No VAT Deduction Allowed: Insufficient Evidence on Invoiced Services for Company vs. Director’s Private Use
