- The Amsterdam Court of Appeal ruled that Y bv is not liable for VAT under the reverse charge mechanism and cannot mention it on its invoices.
- VOF X, as the customer, is also not entitled to deduct the VAT.
- Y bv provided staff to VOF X for cleaning hotel rooms, and VOF X deducted the turnover tax charged by Y BV. The court upheld the inspector’s decision that the reverse charge arrangement applies.
- VOF X’s appeal was found to be unfounded, and the default fine was reduced due to exceeding the reasonable period.
Source Taxlive
Latest Posts in "Netherlands"
- Tax Classification of Parking Lot Parcels with Paving: A-G’s Conclusion on VAT Status
- E-invoicing obligation in the Netherlands: where does The Hague really stand?
- AG Dutch Supreme Court: When Does Brick Paving Qualify as Developed Land in Dutch Law?
- Benelux Study Day on E-Invoicing (25 March 2025): Conclusions and Strategic Outlook
- Netherlands Reveals Four-Phase Plan for EU ViDA Implementation by 2030 Deadline
