The amendment relates to the application of the simplified ABC scheme and concerns the cancellation of the approval for stating “intra-Community delivery” on the invoice instead of “VAT reverse charged” for the delivery between B and C. The reason for this is the Luxury judgment Trust Automobil of the EU Court of Justice of 8 December 2022.
Source: futd.nl
Latest Posts in "Netherlands"
- Low-Care Hospice Entitled to VAT Deduction for Services Provided, Court Rules
- Court Allows Partial VAT Deduction for New Complex Construction Costs; Appeal Partially Successful
- No VAT Deduction for New Atelier House Construction, Court Rules Against Taxable Rental Option
- Netherlands 2026 Tax Plan: VAT Reversal, Property Rules, and Cross-Border Compliance Changes
- Court Ruling on Customs Debt Liability and Warehouse Regulation Compliance in Noord-Holland Case
