VAT News

CJEU: e-mobility service provider performs a VAT supply of goods with EV charging transaction

The Court of Justice of the European Union specifically addressed the question about how the supply chain works for VAT purposes.
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Tax measures for 2025

The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.
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Court of Justice of the European Union: pension funds possibly special investment funds

The management of pension funds that qualify as ‘special investment funds’ is exempt from VAT.
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Court of Justice of the European Union: toll manufacturer not a fixed establishment for VAT purposes

This new judgment is a welcome and useful confirmation of the line taken by the CJEU.
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Tax measures in the general coalition agreement

On May 15, 2024 the four coalition parties PVV, VVD, NSC and BBB published their general agreement ‘Hope, Courage and Pride’. The general agreement and the budgetary appendix provide insight into the ...
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CJEU rules on VAT treatment of vouchers

We recommend that all parties involved in the issue, resale or redemption of vouchers review the VAT treatment of their activities based on this ruling.
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Deputy Minister provides more insight into his future tax plans

On April 16, 2024 the Deputy Minister of Finance provided general insights into the upcoming 2025 Tax Plan package in the Tax Policy and Implementation Agenda.
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Top 5 points requiring attention for the CESOP report with deadline April 30

As of this year all payment service providers are obliged to keep a register with cross border payments. The first reporting deadline is April 30.
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Remarkable Opinion by Advocate General to the CJEU in VAT pension fund cases

The Advocate General believes that Dutch pension funds are not sufficiently comparable to a UCITS for them to be regarded as a special investment fund.
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