- Changes to Margin Scheme: The rules governing the margin scheme for second-hand goods, including works of art, collectors’ items, and antiques, have been amended, effective January 1, 2025.
- Lapse of Previous Approvals: The updated decree removes previous approvals regarding the application of the reduced VAT rate and the margin scheme for intra-Community acquisitions of works of art, following the Court of Justice of the European Union’s ruling on July 13, 2023.
- Incorporation of New Legislation: The amendment integrates the provisions of the Small Businesses Scheme Directive Implementation Act, with the new rules set to take effect on January 1, 2025, superseding earlier regulations established in 2014 and amended in 2019.
Source
Latest Posts in "Netherlands"
- Dutch Supreme Court Refers Key VAT Real Estate Questions to CJEU, Creating Market Uncertainty
- Dispute Over VAT on Final Payment for Business Transfer and Software Use Agreement, Arnhem-Leeuwarden Court 2025
- Supreme Court Confirms: No Destruction of Ruling; No Mediation or Foreign Establishment Proven
- General Court Excise T-690/24 (Kolinsen) – Judgment – Member State of arrival competent to levy excise duty in the event of irregularity detected on arrival
- Dutch Court Denies VAT Deduction for Crypto Platform Over Lack of Direct Service to Non-EU Clients
