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Decision on Woo Request: Policy Change VAT Fixed Establishment After EU Court Rulings Skandia & Danske Bank

  • The request concerns disclosure of information about the creation of the amended VAT Fixed Establishment policy decision following EU Court of Justice rulings (Skandia 2014, Danske Bank 2021).
  • The request, made under the Dutch Open Government Act (Woo), seeks internal/external advice, meeting notes, correspondence, draft decisions, and impact analyses related to the policy change.
  • The information requested covers documents from 2014 to the present, unless a broader period is relevant.
  • The Ministry of Finance confirmed receipt of the request on August 1, 2025.

Source: open.overheid.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.



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