Netherlands Due to direct economic interest in services, VAT is partly rightly levied 11 October 2021
Netherlands Tax authorities systems would not be able to handle a VAT rate change, if desired, before 1 October 2022 10 October 2021
Netherlands Decree on the right to deduct VAT if catering service does not purchase food and beverages as an end user 10 October 2021
European UnionNetherlands Flashback on ECJ Cases – Joined cases C-536/08 (X) and C-539/08 (fiscale eenheid Facet-Facet Trading) – No deduction on Intra-EU acquisitions taxed at the MS of identification of the purchaser, instead of the destination 10 October 2021