The Arnhem-Leeuwarden Court rules that X bv can make it plausible that the nitrous oxide is wholly or partly absorbed into the end product, such as whipped cream or espuma. The conditions for the table entry are hereby met and the reduced VAT rate applies.
Source: taxlive.nl
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
