- EFK Belastingadviseurs handles tax procedures for municipalities regarding the separation, sorting, and registration of packaging waste
- Municipalities are not considered VAT entrepreneurs, but the reverse charge mechanism applies
- The Amsterdam Court of Appeal has ruled that the reverse charge mechanism applies to the recycling process
- The State Secretary of Finance is likely to appeal to the Supreme Court
- If the Supreme Court decides that municipalities are VAT entrepreneurs but the reverse charge mechanism applies, tax interest decisions will be annulled
- EFK Belastingadviseurs will refer the judgment that municipalities are VAT entrepreneurs to the Supreme Court
Source: efkbelastingadviseurs.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
