On July 2, 2020 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the A Oy case (C-215/19). The case concerned whether co-location services must be regarded as the leasing of im ...
On July 2, 2020 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the BlackRock Investment Management (UK) Limited case (C-231/19). The CJEU concluded that a single fund managem ...
On June 26, 2020 the Supreme Court ruled that the VAT on running costs (‘instandhoudingskosten’) for a vacant office building is deductible, even if the owner cannot prove, on the basis of objective i ...
The Supreme Court ruled that the chairperson or an ordinary member of a complaints advisory committee within the meaning of Section 7:13 of the General Administrative Law Act does not qualify as a VAT ...
The District Court ruled that the phrase ‘taxes levied contrary to EU law’ should be interpreted neutrally. No conditions were imposed as to the reason for or cause of the undue payment. According to ...
The European Court of Justice ruled that a price discount leads to an adjustment of the recipient’s VAT recovery, even in the absence of a (credit) invoice specifying the supplies to which the discoun ...
From a letter sent to the Lower House of Parliament on May 28, 2020, it appears that the government has further consulted with employer and employee organizations in response to Emergency package 2.0. ...
More than two months ago the government announced a number of emergency measures in its ‘Jobs and Economy emergency package’ letter to the Lower House of Parliament dated March 17, 2020. These measure ...
On May 18, 2020 the ‘Building Blocks for a Better Tax System’ package was published. The reports, which together contain more than 1000 pages of text, have resulted in 169 detailed policy options on a ...
