Nieuwe btw-suppletietermijn
VAT New VAT supplementary term: what does this mean for your business?
From January 1, 2025, the regulations regarding correcting VAT returns will change. Have you declared too little VAT (or too much)? Then you are required to correct this within eight weeks of discovery with a supplementary VAT Return.
2 min read |
Major VAT changes for holding companies
VAT Major VAT changes for holding companies!
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.
Aiki Kuldkepp
| 7 min read |
Update EU-voorstel ‘BTW in het Digitale Tijdperk'
VAT Update on the EU’s VAT proposal for Digital Age (ViDA)
The ViDA package has been formally approved by the EU's ECOFIN!
Aiki Kuldkepp
| 8 min read |
ECJ rules payable VAT is reduced
VAT ECJ rules: payable VAT is reduced if obligatory payments are made to subsidise prices of medicines
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.
Aiki Kuldkepp
| 5 min read |
ECJ explains how VAT applies on expropriation of land
VAT ECJ explains how VAT applies on expropriation of land, ecj case law
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.
Aiki Kuldkepp
| 4 min read |
ECJ confirms that supplies within the VAT group are disregarded
VAT ECJ confirms that supplies within the VAT group are disregarded
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.
Aiki Kuldkepp
| 5 min read |

15 Apr Past Event