Foreign or domestically based advertising service customers?
Written by: Bas Hollenberg | 2 September 2014
No exemption for VAT with respect additional services regarding immoveable properties located outside the Netherlands.
News
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Value-added tax rebates between EU Member States
Written by: Bas Hollenberg | 27 August 2014
Apply for a tax rebate for paid value-added tax in other EU Member States before the first of October.
Value-added tax exemption for sports-related services
Written by: Bas Hollenberg | 25 August 2014
Value Added Tax Directive should apply, irrespective of membership, to the fee which a particular golf club charged according to the European Court of Justice.
Revised ruling on tax exemption in the educational sphere
Written by: Bas Hollenberg | 14 August 2014
The State Secretary for Finance has updated a policy decision on the topic of the application of value-added tax exemption in the educational field.
Telecommunication, broadcasting and electronic services to be taxed in customer’s country from 2015 onwards
Written by: Bas Hollenberg | 7 August 2014
Telecommunication, broadcasting and electronic services will consistently be taxed in the customer’s country of residence from the first of January 2015 onwards.
Update for margin scheme policy decision
Written by: Bas Hollenberg | 2 August 2014
The State Secretary for Finance has updated a margin scheme policy decision. Read more about this in our article!
Acquisition of operation of business venture
Written by: Bas Hollenberg | 24 July 2014
The Hague Court of Appeal in connection with a value-added tax charge dispute found itself addressing the question as to whether a particular entrepreneur had transferred his business in …
Erroneously invoiced value-added tax
Written by: Bas Hollenberg | 10 July 2014
The redemption of an outstanding amount does not rank as a performance as defined in the Netherlands Turnover Tax Act 1968.
Sale of discount passes represents value-added taxed activity
Written by: Bas Hollenberg | 3 July 2014
Acts involving securities enjoy value-added tax exemption, by contrast to the sale of discount passes, as the latter lack a face value and thus fail to qualify as securities.
Input tax credit in connection with vacant premises revisited
Written by: Bas Hollenberg | 20 June 2014
Entrepreneurs have the right to deduct the VAT that other entrepreneurs to bring them into account.
Services rendered by partnership of surgical assistants and anaesthesiology operatives qualify for value-added tax exemption
Written by: Bas Hollenberg | 19 June 2014
The services of a partnership of surgery and anesthesia assistants staff are subject to the sales tax exemption for medical services.
Proportionate input tax credit
Written by: Bas Hollenberg | 13 June 2014
Entitlement to input tax credit is available to business owners where it concerns goods and/or services sourced in connection with value added tax charged activities performed by the business in question.
Value-added tax exemption for services performed by self-employed operating theatre assistant
Written by: Bas Hollenberg | 5 June 2014
The Hague Court of Appeal in a recent ruling decided that the activities performed by a self-employed operating theatre assistant should be exempted from value-added tax.
Liability in mismanagement scenario
Written by: Bas Hollenberg | 16 May 2014
Tax authorities, former director of BV be liable for unpaid sales tax additional assessments. Read more about why the additional tax assessments were imposed here.
Charged-on costs are not recognised as joint-account costs
Written by: Bas Hollenberg | 1 May 2014
entrepreneur called on the regime for cost allocation for joint account. Amsterdam Court did not suggest that it was expenditure on joint account. Click for some more info!
Infringement of neutrality principle?
Written by: Bas Hollenberg | 12 April 2014
The amended version of the VAT scheme governing the private use of a company car came into effect on 1 July 2011. More about this you read on our website!
VAT adjustment for private use of company car after 1 July 2011
Written by: Bas Hollenberg | 11 April 2014
The amended version of the VAT scheme governing the private use of a company car came into effect on 1 July 2011, and has since been subjected to District Court scrutiny on several occasions. Read more on our website!
VAT adjustment for private use of company car
Written by: Bas Hollenberg | 9 April 2014
It would be up to the entrepreneur who had a problem with the amount in VAT calculated using the flat-rate scheme to convince the tax authorities that he had paid more in VAT than he should have…
School build marred by abuse of rights
Written by: Bas Hollenberg | 6 March 2014
The Supreme Court was asked to address the question as to whether a municipality had or had not given possession of a newly built school building to a foundation. The AG stated in its conclusion ..
Turnover tax for non-entrepreneurs
Written by: Bas Hollenberg | 22 February 2014
The turnover tax directive has opened up the opportunity for EU Member States in prevention of distortion of competition to decide that a particular service having been performed outside the EU …
Discrepancies in proportionate input tax deduction
Written by: Bas Hollenberg | 19 February 2014
It is permissible for entrepreneurs to dock the turnover tax charged to them where the products and/or services in question have been used in connection with their own taxed performances.
Request for refund of value-added tax on irrecoverable items
Written by: Bas Hollenberg | 16 February 2014
The current economic climate is one in which it is not uncommon for clients not to pay their bills. This gives you the option of asking the Tax and Customs Administration for a proportionate refund.
Objection VAT correction private use company car 2013
Written by: Bas Hollenberg | 17 January 2014
If you as an employer provide your employees a company car, the employees benefit from this private use of the company car. This private benefit must be corrected for the VAT.
Rental part of own home
Written by: Bas Hollenberg | 12 November 2013
Renting out non-independent part of building can be seen as economic activity on which VAT is applicable.
European Commission proposes standard VAT return
Written by: Bas Hollenberg | 15 October 2013
A new standardized VAT return is proposed by the EU Commission aiming to reduce red tape for businesses.