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Simplified triangulation rules also apply if Party B has a VAT number in the EU Member State of dispatch

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The judgment of the Court of Justice of the European Union on April 19, 2018 means that the rules can still be applied, provided that Party B (out of...
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VAT exemption not applicable on instruction to transfer money

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If the CJEU follows the AG’s Opinion, then the consequences for the Dutch practice would appear to be that there would be an even more limited...
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European Commission releases package on taxation of the digital economy

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The package includes both interim measures, in the form of a 3% Digital Services Tax on revenues, and a long-term solution, introducing the concept...
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Deputy Minister provides more insight into his future tax plans

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One letter contained his Tax Policy agenda, while the other elaborated on the first priority of this agenda: combating tax avoidance and tax evasion.
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Final Dutch VAT return of 2017: Corrections based on the VAT Deduction Exclusion Decree and the private use of company cars

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We have updated our memorandum regarding the VAT correction on promotional gifts and other benefits, such as staff benefits.
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