The Amsterdam Court of Appeal ruled that X bv is not a VAT entrepreneur and the reverse charge mechanism does not apply to services charged to X bv. The loans were not provided on a commercial basis and there is no economic activity. As a result, the additional tax assessment imposed on X bv was deemed to be wrongly imposed.
Source Taxlive
Latest Posts in "Netherlands"
- GP’s Coordinating Services for Foundation Subject to VAT, Not Exempt as Medical Services
- No VAT-Taxed Rental Option for New Studio Home Without Sufficient Taxable Use Proven
- ECHR: VAT Assessments in Italmoda Case Are Not Criminal Penalties Under Article 7 ECHR
- Netherlands Keeps 9% VAT for Culture, Raises Accommodation VAT to 21% from 2026
- Internet consultation on new VAT rules for platform economy starting July 2028
