- The Court of Appeal of The Hague ruled against X, a Dutch company that is part of a cross-border group, in a case regarding the territorial boundaries of a fiscal unity for VAT purposes.
- X appealed, arguing for a per-element approach, but Advocate General Ettema believes that the VAT Directive rightly infringes the freedom of establishment and that the per-element approach cannot override the territorial limit in specific cases.
- The AG recommends that X’s appeal be declared unfounded.
Source
Latest Posts in "Netherlands"
- VAT and School Building Transfers: Economic Activity, Consideration, and Legal Certainty in Dutch Case Law
- New policy note on intermediation in share transactions
- No Excuse for Unpaid VAT Without Filing Invitation; Fine Upheld but Reduced to €1,500
- No VAT Deduction for Exempt Rental by Partnership to BV, Court Den Bosch 2025
- Penalty for payment of additional VAT assessment reduced due to incidental negligence
