Insights

Intragroup transactions continue to attract increasing attention from tax authorities, particularly regarding the VAT impact of transfer pricing (TP) adjustments. Because the EU does not provide specific and uniform rules for the VAT treatment of such adjustments, questions often arise in practice.

On 9 October 2025, the ECJ delivered its decision in Finanzamt Hamburg-Altona v XYRALITY GmbH (C-101/24). The case concerns the VAT treatment of digital services provided through an app store and the applicability of Article 28 of the EU VAT Directive 2006/112/EC (VD) (a so-called ‘commissionaire fiction’) to the supply of in-app purchases.

On 15 May 2025, the European Court of Justice (ECJ) issued its landmark decision in Case C-782/23 (Tauritus) on the customs valuation and retroactive price adjustments. The ECJ clarified the approach to customs valuation when the final price of imported goods is determined after their entry into the EU.

The EU has adopted the ViDA package in March 2025. The ViDA marks an important step to more digitized VAT system in the EU. We can assist your business to understand how ViDA impacts you and to prepare for changes.

The Netherlands has several practical solutions to minimise your compliance burden and optimise your VAT cash flow. If you import via the Netherlands, you can take advantage of the import VAT deferment scheme.

On 8 December 2022, the European Commission made public its “VAT in the Digital Age” (ViDA) proposal. It contains ambitious VAT reforms,

On 8 December 2022, the European Commission made public its “VAT in the Digital Age” (ViDA) proposal.

This articles gives an overview of VAT for the digital age (ViDA) package agreed by the EU in the end of the 2024. Those new rules mark an important step to more uniform digitized VAT system in the EU.

On 8 December 2022, the European Commission made public its “VAT in the Digital Age” (ViDA) proposal. It contains ambitious VAT reforms.

The Dutch Ministry of Finance published on 10 December 2024 two policy decisions nr. 2024-13975 and nr. 2024-13987 about holding companies' deduction rights and the inclusion of holding companies in the VAT group.

The ViDA package has been formally approved by the EU's ECOFIN!

On 12 September 2024, the Court of Justice of the European Union (ECJ) gave its decision in Case C-248/23 stating that a business which must pay to the state insurer a portion of its revenue obtained from its sales of medicines, may reduce its taxable amount by these payments.

The Court of Justice of the European Union (ECJ) has explained how VAT applies on land transfer by reason of a public authority decision (Case C-182/23, Makowit). From the ECJ decision it follows that it is important whether the assets are acquired as business or private assets to determine their VAT treatment. It is not required that the assets are already taken into use by the business at the moment of expropriation but rather what their intended use is.

The Court of Justice of the European Union (ECJ) has explained how VAT applies to supplies between members of a VAT group. It confirms that supplies within the VAT group are not subject to VAT.

VAT rules applicable in the EU to virtual events and live-streamed activities will change from 1 January 2025. The changes will have major implications for providers of such virtual services, especially if those services are provided to final consumers

This article provides an overview of the amended EU “VAT in the Digital Age” (ViDA) proposal made public on 19 June 2024. The last version includes slight changes compared to the previous version of 8 May 2024.