The tax authorities believe that municipalities act as VAT entrepreneurs and not as public authorities when collecting separately or collecting and post-separating packaging waste. The The Hague Court agreed with the tax authorities that no VAT compensation is involved. The municipalities are now considering appealing (cassation) at the Dutch High Court (Hoge Raad).
Source: taxlive.nl
Latest Posts in "Netherlands"
- Court Rules Sale-and-Leaseback Property Transfer Not Exempt from Transfer Tax
- Court Ruling: VAT Directive Violations, Zero Rate Conditions Unmet, Tax Reassessed, Penalties Partially Overturned
- Faster VAT Entrepreneur Qualification in Real Estate Transactions: Key Considerations and Legal Insights
- VAT Exemption for Bitcoin Exchange Transactions Under EU Court Ruling
- Netherlands Proposes New VAT Rules for Digital Platforms Offering Short-Term Rentals and Passenger Transport