The mixing percentage includes a division of the input tax that bears on the general costs to a part that is deductible on the VAT return and to a part for which the municipality can receive a contribution from the VAT compensation fund. Since, in the opinion of the court, it is not beyond reasonable doubt in which way the concept of ‘tax levied contrary to EU law’ should be interpreted, the court refers questions for a preliminary ruling to the Court of Justice regarding the liability of default interest in these two situations. . The mixing percentage includes a division of the input tax that bears on the general costs to a part that is deductible on the VAT return and to a part for which the municipality can receive a contribution from the VAT compensation fund.
Since, in the opinion of the court, it is not beyond reasonable doubt in which way the concept of ‘tax levied contrary to EU law’ should be interpreted, the court refers questions for a preliminary ruling to the Court of Justice regarding the liability of default interest in these two situations.
Source: rechtspraak.nl
Latest Posts in "Netherlands"
- Netherlands Proposes New VAT Rules for Digital Platforms Offering Short-Term Rentals and Passenger Transport
- Internet consultation on new VAT rules for platform economy starting July 2028
- New decree on the ”Taxable Amount for VAT
- Zero rate refused at car trade due to inadequate evidence
- Understanding Selfbilling: Obligations and Best Practices for Accurate Invoicing in Municipal Operations
