- Decision on VAT by the State Secretary of Finance from September 21, 2015
- Dispute over whether services are provided in the context of projects in developing countries
- Company transfers projects to another organization and provides personnel for them
- The service of providing personnel does not qualify as development work
- Economic reality is a fundamental criterion for VAT application according to the EU Court of Justice
Source: uitspraken.rechtspraak.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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