- The Zeeland-West-Brabant District Court ruled that X VOF can apply the reduced VAT rate to maintenance packages sold with bicycles, regardless of whether the package is considered optional.
- X VOF, a bicycle dealer, offers a maintenance package that includes three servicing sessions, with the cost of replacement parts excluded, and applies the reduced VAT rate on the package while providing a discount on the bicycle that offsets the package’s cost.
- Following an audit that initially deemed the reduced VAT application incorrect, the court reversed the additional assessment and eliminated the default penalty, affirming that the maintenance package meets the legal criteria for the reduced rate.
Source Taxlive
Latest Posts in "Netherlands"
- 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
- Easily Avoiding VAT on Webshops: A Loophole Exploited by Business Accounts