5 Major Developments
- Government Clarifies VAT Refund Provision for Discounts in Connection to VAT reduced rate to Energy
- Leaflet additional tax assessment VAT
- Government insists on using eRognition (eHerkenning) as a means of authentication
- Important VAT changes for supplies between head office and fixed establishment
Real Estate/Immovable Property
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Sale of plots in the context of termination of a company subject to VAT
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Despite the demolition of buildings, hospital grounds are not construction sites
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Rental tennis hall and supply of electricity for turnover tax one performance
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Supply of a new-build home does not result in status of VAT taxable person
Customs
Rate
- Netherlands Court Case: No reduced VAT rate for supplies of e-books in 2019
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Netherlands Court Case: No reduced VAT rate on self-care products
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Reduced VAT rate electronic download e-books not already in 2019
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Dutch legislative process for introducing equal treatment delivery of e-books not unreasonably long
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Standard VAT rate applicable on delivery of self-care products
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Magic mushrooms (Sclerotica) are not a food, so 21% VAT applies
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Magic Mushrooms for mind-altering effect or hallucinatory effect, so normal VAT rate
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Government Clarifies VAT Refund Provision for Discounts in Connection to VAT reduced rate to Energy
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PLUS supermarket in Rozenburg does not charge VAT on fruit and vegetables for a week
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The (reduced) VAT rate on self-care products keeps people busy
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Court not competent by decision of the Tax Authorities on request for an official reduction
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Allowance energy suppliers in case of VAT refund due to discount
Tax Authorities/Penalties
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Documents on supervision strategy VAT returns for SMEs made public
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Documents on risk selection turnover tax for SMEs partly public
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Tax authorities provide little insight into risk selection for turnover tax
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Tax authorities will remind SMEs of their VAT return by text message
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Tax authorities hope to provide clarity with information leaflet for VAT assessment
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Too late objection to VAT additional assessment was rightly declared inadmissible
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Response period of six months does not conflict with EU defense principle
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Application for username and password at the tax authorities is no longer possible
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No objection costs despite lower VAT assessment and payment default fine
Fixed Establishment
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Important VAT changes for supplies between head office and fixed establishment
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Will you pay VAT on transactions between head office and permanent establishment in 2024?
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Is VAT payable in 2024 on transactions within the legal entity?
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Netherlands to apply ECJ Case Danske Bank from 1 January 2024
SME (small and medium-sized enterprises)
Fraud Tax evasion
Refund
Taxable Person
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Is VAT payable on costsharing between a head office and its branch?
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Delivery of a new-build home does not constitute VAT entrepreneurship
Margin Scheme
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Sales costs car dealer not deductible when applying profit margin scheme
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Maximum community service for watch dealer who incorrectly applies margin scheme
Exemption
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VAT guideline in the cooperation between education and childcare
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Making teachers available is not an educational service: VAT exemption rejected
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Foundation that supplies teachers does not provide education
Input Tax Credit
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Company pension fund administrator provides VAT-exempt insurance services, no right to VAT deduction
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Inspector refuses to deduct unnecessary costs and costs to improve own home
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No delivery or VAT deduction due to combination of legal acts
Reporting/Compliance
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Tax authorities must provide personal data to suppliers and buyers of car dealers
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Government insists on using eRognition (eHerkenning) as a means of authentication
Excise
Intra-Community Transactions
Composite Supply