VAT News

VAT in the Digital Age proposal issued to modernize the EU VAT system

The proposal from the European Commission covers three issues: (1) Digital Reporting Requirements (2) the VAT treatment of the platform economy and (3) changes to e-commerce rules and a ‘single VAT re ...

Court of Justice of the European Union rules on financial integration in a German VAT group

The judgments rendered by the CJEU in these cases raise the question whether the Dutch Supreme Court’s interpretation of financial integration is compatible with EU law.

Supreme Court: conversion of former wool factory into shopping mall results in ‘essentially a new building’ for VAT purposes

In its judgment, the Supreme Court reconfirmed that it is decisive whether or not the building has undergone structural construction alterations.

Dutch Supreme Court persists with strict interpretation of actual use for VAT recovery right purposes

This case is not only relevant for financial institutions, but also for other taxpayers performing VAT-taxed and VAT-exempt services.

Supreme Court answers questions about concept of ‘essentially a new building’ for VAT purposes

The preliminary ruling shows that, for ‘essentially a new building’ to have been created, there must have been alterations to the structural construction as a minimum.

CESOP: as of 2024 cross-border payments must be reported for VAT purposes; bill presented to Lower House of Parliament

Virtually all of the EU rules on this have become an integral part of the bill that was presented to the Lower House of Parliament on October 24, 2022.

Tax measures for 2023

The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.

The 2023 Tax Plan on two pages

We have prepared a two-page overview of the measures contained in the 2023 Tax Plan package.

CJEU does not allow VAT recovery for contribution in kind

Although the judgment was what was expected, we nevertheless have several reservations about the way in which the Court of Justice of the European Union arrived at its ruling.

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