VAT News

CJEU: no VAT deduction for ‘setting aside’ raised capital after unsuccessful acquisition of a participation

If the intended acquisition of a participation cannot be realized, for example due to the corona crisis, we recommend that you examine the VAT implications of this in more detail.

New questions to CJEU: towards a broader concept of fixed establishment for VAT purposes?

A Romanian Court recently sought a preliminary ruling from the Court of Justice of the European Union (‘CJEU”) about the concept of fixed establishment for VAT purposes in the Berlin Chemie case (C-33 ...

AG of the Supreme Court: management of individual assets via investment profiles is subject to VAT

On September 23, 2020 Advocate General to the Supreme Court, Ms. C.M. Ettema, issued Opinions in two interesting asset management cases.

Relief and recovery package for the economy and labor market (Emergency package 3.0)

On August 28, 2020 by letter to the Lower House of Parliament, the government presented a relief and recovery package for businesses and workers, which follows on from the two previous emergency packa ...

CJEU in A Oy case: co-location services do not constitute the leasing of immovable property, nor any other immovable property service

On July 2, 2020 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the A Oy case (C-215/19). The case concerned whether co-location services must be regarded as the leasing of im ...

Confirmation by CJEU in BlackRock case: a single management service is not partly VAT-exempt

On July 2, 2020 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the BlackRock Investment Management (UK) Limited case (C-231/19). The CJEU concluded that a single fund managem ...

Possibility to recover VAT on running costs for vacant property extended

On June 26, 2020 the Supreme Court ruled that the VAT on running costs (‘instandhoudingskosten’) for a vacant office building is deductible, even if the owner cannot prove, on the basis of objective i ...

Supreme Court judgment with possible implications for the Dutch VAT position of complaints advisory committee members and similar officials

The Supreme Court ruled that the chairperson or an ordinary member of a complaints advisory committee within the meaning of Section 7:13 of the General Administrative Law Act does not qualify as a VAT ...

Court: entitlement to 4% interest on refunds of VAT levied contrary to EU law

The District Court ruled that the phrase ‘taxes levied contrary to EU law’ should be interpreted neutrally. No conditions were imposed as to the reason for or cause of the undue payment. According to ...

CJEU: no VAT deduction for ‘setting aside’ raised capital after unsuccessful acquisition of a participation

New questions to CJEU: towards a broader concept of fixed establishment for VAT purposes?

AG of the Supreme Court: management of individual assets via investment profiles is subject to VAT

Relief and recovery package for the economy and labor market (Emergency package 3.0)

CJEU in A Oy case: co-location services do not constitute the leasing of immovable property, nor any other immovable property service

Confirmation by CJEU in BlackRock case: a single management service is not partly VAT-exempt

Possibility to recover VAT on running costs for vacant property extended

Supreme Court judgment with possible implications for the Dutch VAT position of complaints advisory committee members and similar officials

Court: entitlement to 4% interest on refunds of VAT levied contrary to EU law

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