Unlike the situation of the Gaston Schul judgment of the EU Court of Justice, the VAT Directive 2006 provided for the possibility to acquire the purchased car “free” from German VAT in the Netherlands, as was also apparent from the letter from the German Tax Office. This followed from Article 16 Implementing Regulation VAT Directive 2006, and that regulation was binding and directly applicable in the Member States of the EU.
Source: FUTD
Latest Posts in "Netherlands"
- Despite major renovation of the hotel, there is no question of essentially new construction
- Partial VAT Deduction for Home Construction with Integrated Solar Panels Based on Actual Use
- Supreme Court Overturns VAT Penalty Ruling: Key Inspector’s Argument Ignored, Case Referred Back
- New General Court VAT case T-851/25 (Roenes) – No details known yet
- Dutch Tax Authority Loses €1.5 Billion to Vanishing Entrepreneurs via Turbo Liquidations
