VAT News

Court of Justice of the European Union: pension funds possibly special investment funds

The management of pension funds that qualify as ‘special investment funds’ is exempt from VAT.
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Court of Justice of the European Union: toll manufacturer not a fixed establishment for VAT purposes

This new judgment is a welcome and useful confirmation of the line taken by the CJEU.
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Tax measures in the general coalition agreement

On May 15, 2024 the four coalition parties PVV, VVD, NSC and BBB published their general agreement ‘Hope, Courage and Pride’. The general agreement and the budgetary appendix provide insight into the ...
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CJEU rules on VAT treatment of vouchers

We recommend that all parties involved in the issue, resale or redemption of vouchers review the VAT treatment of their activities based on this ruling.
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Deputy Minister provides more insight into his future tax plans

On April 16, 2024 the Deputy Minister of Finance provided general insights into the upcoming 2025 Tax Plan package in the Tax Policy and Implementation Agenda.
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Top 5 points requiring attention for the CESOP report with deadline April 30

As of this year all payment service providers are obliged to keep a register with cross border payments. The first reporting deadline is April 30.
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Remarkable Opinion by Advocate General to the CJEU in VAT pension fund cases

The Advocate General believes that Dutch pension funds are not sufficiently comparable to a UCITS for them to be regarded as a special investment fund.
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VAT returns via the old taxpayer portal no longer possible after July 1, 2024

If you are currently using the old portal for your VAT or OSS returns, we recommend that you decide as soon as possible which option you wish to use to file your returns from July 1, 2024.
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Internet consultation on draft bill VAT adjustment on services to immovable property

Based on the proposed draft bill, a VAT adjustment period of approximately five years will apply.
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