The District Court of Noord-Holland rules that the investment fund is not entitled to deduct input tax. It does not carry out any economic transactions and therefore does not qualify as a VAT entrepreneur.
Source Taxlive
Latest Posts in "Netherlands"
- Penalty for payment of additional VAT assessment reduced due to incidental negligence
- Decree on Mediation in Securities Transactions with Instructions on the Scope of the Concept of Mediation Published
- Tax Penalty for VAT Reduced Due to Incidental Carelessness; Court Lowers Fine to €1,500
- Thrift Shops Return to Court to Challenge VAT on Second-Hand Goods
- E-invoicing and Digital Reporting for Cross-border Transactions Starting July 2030
