VAT

Upper House adopts 2023 Tax Plan package and other tax bills

On December 20, 2022 the Upper House of Parliament adopted the 2023 Tax Plan package, various other tax bills and seven tax motions. We have prepared a summary about this.
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DED memorandum 2022

Download our Memorandum including a flowchart to determine whether a DED adjustment is necessary.     
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Court of Justice of the European Union gives strict interpretation of VAT invoicing requirements for simplified triangular transactions

Because this judgment may have significant practical implications, we discuss the CJEU judgment and its practical impact in more detail.
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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 ...
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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.
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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.
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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.
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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.
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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.
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