VAT News

Advocate General at CJEU: VAT deduction limitation for ‘setting aside’ capital raised in expectation of new investment

As a result of the corona crisis, setting an investment on hold and holding the capital raised for it may occur more frequently. If the capital is held in expectation of a new investment, we believe i ...

Transfer of (short-term) leased building by a developer not a transfer of a going concern for VAT purposes

In its judgment of May 15, 2020, the Supreme Court upheld the decision by the Court of Appeals. The building in question was leased on a VAT-exempt basis. As a result of this judgment, parties will be ...

CJEU in Dong Yang case: subsidiary could be a fixed establishment for VAT purposes

On May 7, 2020 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Dong Yang Electronics case (C-547/18). The case concerned whether a subsidiary may, for VAT purposes, consti ...

Updated policy statement on corona crisis tax measures, including with regard to deferral of payment

By policy statement dated April 14, 2020 the Deputy Minister of Finance announced a number of specific approvals as a result of the corona crisis. That policy statement has now been replaced by the po ...

Deputy Minister releases policy statement with corona crisis tax measures

By letter dated April 14, 2020 sent to the Lower House of Parliament, the Deputy Minister of Finance released a policy statement that further elaborates on the emergency tax measures by means of the g ...

Expansion and further easing of deferral of payment for businesses

Besides VAT, personal income tax, payroll tax and corporate income tax, the temporary deferral policy now applies to tax on games of chance, insurance premium tax, the landlord levy (verhuurderheffing ...

New preliminary ruling question about the ‘fixed establishment’ concept for VAT purposes

On December 20, 2019 the Austrian Bundesfinanzgericht asked the Court of Justice of the European Union for a preliminary ruling on the concept of a ‘fixed establishment’ in the Titanium Ltd case (C-93 ...

VAT recovery based on actual use permitted for bank

On March 27, 2020 the Court of Appeals Den Bosch rendered an interesting judgment about the recovery of VAT in a case concerning a financial institution. The Court ruled that the bank’s ‘actual use me ...

Further easing of deferral of payment for businesses during the corona crisis

On March 19, 2020 the Deputy Minister of Finance, Hans Vijlbrief, informed the Lower House that every business that is faced with financial difficulties as a result of the corona crisis will be eligib ...

Advocate General at CJEU: VAT deduction limitation for ‘setting aside’ capital raised in expectation of new investment

Transfer of (short-term) leased building by a developer not a transfer of a going concern for VAT purposes

CJEU in Dong Yang case: subsidiary could be a fixed establishment for VAT purposes

Updated policy statement on corona crisis tax measures, including with regard to deferral of payment

Deputy Minister releases policy statement with corona crisis tax measures

Expansion and further easing of deferral of payment for businesses

New preliminary ruling question about the ‘fixed establishment’ concept for VAT purposes

VAT recovery based on actual use permitted for bank

Further easing of deferral of payment for businesses during the corona crisis

Newsoverview

International

Contact & Offices