VAT

Relief and recovery package for the economy and labor market also available in the third quarter 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

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 review, dispute and comparable committees, which may require action to be taken.

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CJEU Q-GmbH: license to use an insurance product and any ancillary mediation subject to VAT

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-exempt.

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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

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)

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

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

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 the VAT adjustment for the private use of company cars.

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Relief and recovery package for the economy and labor market reappraised

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 announced in August and has applied since October 1, 2020 – would be amended and some elements expanded.

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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

On December 4, 2020 the Supreme Court rendered judgments in two important asset management cases.

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