- Advocate General (AG) Ettema concluded that the Dutch general presumption in Article 11(8) of the VAT Act 1968 and Article 9a of the Uitv. dis., which automatically assumes distortion of competition for certain services, violates EU law.
- This Dutch presumption is contrary to EU law because it inherently excludes designated services from the cost-sharing group exemption without considering the actual risk of competition distortion in specific cases.
- The AG advises the Supreme Court to rule against the State Secretary’s appeal, arguing that the Netherlands exceeded its authority under Article 131 of the VAT Directive by defining the content of VAT exemptions through simplification measures.
Source Taxlive
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