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Without own staff, no fixed establishment for VAT purposes in the case of let property

June 22, 2021
On June 3, 2021 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Titanium Ltd case (case no. C-931/19). The CJEU ruled that a foreign taxable person that does not have its ...
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CJEU’s K and DBKAG judgment: right to use software can qualify as VAT-exempt asset management

June 21, 2021
The fact that the right to use software can itself fall within the VAT exemption is a welcome clarification for Dutch practice in light of the increasingly automated asset management market.
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Relief and recovery package for the economy and labor market also available in the third quarter 2021

May 28, 2021
The extension of the relief package means, among other things, that the NOW and the TVL will also be available to businesses in the third quarter of 2021.
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No VAT obligation for members of Supervisory Boards, Boards of Supervisory Directors

May 12, 2021
On May 6, 2021 the Deputy Minister of Finance published a decree on the VAT position of members of supervisory boards, boards of supervisory directors as well as complaints advisory committees and rev ...
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CJEU Q-GmbH: license to use an insurance product and any ancillary mediation subject to VAT

March 26, 2021
This judgment could put pressure on the Dutch practice, where a combination of mediation and other services closely related to insurance that are performed as a single supply are regarded as fully VAT ...
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CJEU Danske Bank: VAT on services provided by a head office to a fixed establishment as a result of a VAT group

March 11, 2021
The Danske Bank judgment differs from Dutch practice. This judgment could have major implications for the VAT treatment of intra-group services, in particular if there is a limited VAT recovery right. ...
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Expansion of corona support in connection with extension of lockdown (January 2021)

January 22, 2021
On January 21, 2021 in a letter sent to the Lower House of Parliament the government announced that the current relief and recovery package for the economy and labor market would again be expanded.
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New policy statement on VAT fixed establishments

January 14, 2021
The policy statement, among other things, lays down the Dutch viewpoint on the concept of a fixed establishment and the VAT treatment of transactions between a head office and a fixed establishment.
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Final VAT return for 2020: adjustments under the VAT Deduction Exclusion Decree and private use of company cars

December 24, 2020
Our memorandum with flowchart provides an up-to-date explanation of how the adjustment affects the recovery of VAT on staff benefits, promotional gifts and other gifts. We also explain the effect of t ...
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Relief and recovery package for the economy and labor market reappraised

December 14, 2020
In a letter sent to the Lower House of Parliament on December 9, 2020 the government announced that the existing relief and recovery package for the economy and labor market  – which was announce ...
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Supreme Court interprets VAT exemption for collective asset management in broad terms: management of individual assets via investment profiles is exempt

December 7, 2020
On December 4, 2020 the Supreme Court rendered judgments in two important asset management cases.
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CJEU: no VAT deduction for ‘setting aside’ raised capital after unsuccessful acquisition of a participation

November 16, 2020
If the intended acquisition of a participation cannot be realized, for example due to the corona crisis, we recommend that you examine the VAT implications of this in more detail.
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