Plaintiff has invoiced without VAT to nv’s that she believes are located on Curaçao. The court reviews where decisions regarding general management of the company are made. In addition, the claimant has submitted statutes, extracts from the Chamber of Commerce and lease agreements. . It follows from these statements and the other documents that the main decisions regarding the general management of the nv’s were made in Curaçao.
Source: rechtspraak.nl (Dutch)
Latest Posts in "Netherlands"
- VAT Liability of Dutch Kadaster’s Tactical Management Services for DSO-LV under Economic Activity Criteria
- Court Divided on VAT Abuse: Car Sales to Directors at Below-Market Prices and Tax Implications
- Dutch Supreme Court: Abuse of Law in VAT on Underpriced Car Sale by Holding Company to DGA
- Dutch Supreme Court Rejects VAT Refund Appeal; Lower Court Ruling Upheld Without Further Explanation
- Netherlands Raises VAT on Short-Stay Accommodation to 21% Effective January 2026














