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VAT News
CJEU: transfer pricing adjustments are not consideration for VAT-taxed services in the present case, but may constitute a price adjustment for previous supplies of goods
For multinational organizations, now is the time to apply the framework outlined by the CJEU to their own situation.
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Practice-oriented inhouse training session statistical sampling
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Tax aspects of the 2026 coalition agreement
It remains to be seen to what extent a majority can be found for the proposed measures during the coalition government’s term of office.
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Pro Memoria 2026
The tax rates, premiums and contributions for 2026 have been summarized for your convenience in the new Pro Memoria.
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Practice-oriented inhouse VAT training session
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AG CJEU: transfer pricing adjustments in this case qualify for VAT purposes as adjustments to the price of earlier sales
The VAT treatment of transfer pricing adjustments is receiving increasing attention in practice.
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Amendments to VAT Property Decree
The reasons for the changes are, in particular, new case law and the legislative amendments on the changes to the low VAT rate for accommodation as of January 1, 2026
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VAT Deduction Exclusion Decree memorandum 2025
Download our Memorandum including a flowchart to determine whether a Deduction Exclusion Decree adjustment is necessary.
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Dutch Supreme Court asks CJEU for clarity about VAT on the sale of leased property by a project developer
Unfortunately, this interlocutory judgment leads to more questions for the (real estate) practice and not to answers.
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