The Court of Appeal of ‘s-Hertogenbosch ruled that X cannot rely on a 1995 audit for applying the reduced VAT rate to fishing lure feed. X failed to demonstrate authorization for applying the reduced rate. The audit report did not mention the applicable rate for fish bait, and there is no implicit approval for the reduced rate. X’s action is currently justified due to the admissibility of the cross-appeal she has filed.
Source Taxlive
Latest Posts in "Netherlands"
- VAT Liability of Dutch Kadaster’s Tactical Management Services for DSO-LV under Economic Activity Criteria
- Court Divided on VAT Abuse: Car Sales to Directors at Below-Market Prices and Tax Implications
- Dutch Supreme Court: Abuse of Law in VAT on Underpriced Car Sale by Holding Company to DGA
- Dutch Supreme Court Rejects VAT Refund Appeal; Lower Court Ruling Upheld Without Further Explanation
- Netherlands Raises VAT on Short-Stay Accommodation to 21% Effective January 2026
