The Supreme Court has further elucidated the concept of ‘essentially new construction’ for turnover tax purposes. Only changes in the architectural construction can lead to ‘essentially new construction’.
Source Taxence
Latest Posts in "Netherlands"
- Netherlands Plans €2 Fee on Non-EU Parcels; EU €3 Customs Levy from July 2026
- Netherlands Updates VAT Rules on Fuel Cards and Negative Interest, Effective October 2025
- Dutch Court Upholds Strict 6-Month Deadline for VAT Refunds on Solar Panel Installations
- Decree on the export of travellers’ baggage VAT
- Amendment of the VAT Real Estate Decree
