Spain Film and theater entrepreneur builds a house on a plot of land owned by him – deduction of input VAT 08 March 2023
Germany Input VAT deduction and private use of a car as part of a spouse’s pre-tax model 18 January 2023
Germany Input tax deduction and private use within the framework of a spouse’s preliminary model 12 January 2023
Netherlands Private use corrections and year-end revisions in the last Dutch VAT return of 2022 10 January 2023
Netherlands KPMG BUA memo 2022 (business gifts and employee benefits input VAT correction) 22 December 2022
Germany Lump sums for material withdrawals (own consumption) 2023; Temporary application of the reduced VAT rate for restaurant and catering services 22 December 2022