Effective 2 September 2023, the Dutch Secretary of Finance withdrew its policy regarding the application of the VAT simplified triangular transaction (STT) rule in chain transactions in order to bring Dutch practice in line with jurisprudence of the Court of Justice of the European Union (CJEU).
- Overview of VAT treatment of chain transactions
- Change of course
- Relevance in practice
Source: BDO
Latest Posts in "Netherlands"
- No VAT exemption for smoking cessation programmes
- Participation in the small business scheme is irrevocable
- Offset November Payroll Taxes with VAT Refund: Submit Request by December 31, 2025
- Dutch Court Declares Itself Incompetent in VAT Deduction Case for Spanish Oil Company
- AG: no arguable position for own VAT fraud
