September 2023

First court ruling shortening duration 30% ruling to 5 year

2023-09-20T15:18:14+02:0020 September 2023|VAT|

As of  2019, the duration of the 30% ruling was reduced from 8 to 5 years. This applied to new cases as well as existing cases, although a limited transitional arrangement was put in place for the latter group, protecting them from a premature reduction until the end of [...]

July 2023

Proposal to amend VAT regulations 2024 – 2028 (‘VAT in the digital age’)

2023-07-18T17:27:54+02:0018 July 2023|VAT|

At the end of last year, the European Union launched proposals (‘VAT in the digital age’) to amend the VAT regulations on important points. The introduction will take place in phases, with the first change planned to take effect as early as 2024. It is now becoming clear that [...]

December 2022

UNITED KINGDOM: UK VAT refund to be requested by December 31st!

2022-12-22T13:23:07+01:0022 December 2022|Tax + global mobility, VAT|

Since Brexit, the United Kingdom has applied its own rules with regard to reclaiming VAT. If no UK registration (with a filing obligation) is required, a refund can be requested digitally. IMPORTANT NOTE: the reference period is not a calendar year (as within the EU), but a twelve month [...]

November 2022

Strict interpretation formal requirements for simplified ABC scheme

2022-11-07T17:14:17+01:002 November 2022|VAT|

In European Court case no. C-247/21 (Luxury Trust Automobil GmbH), Advocate General Kokott has made a conclusion regarding the application of the simplified ABC scheme. This simplified ABC scheme has been included in European VAT legislation to prevent the party (B) that is located between the supplier (A) and [...]

July 2022

Permanent establishment policy re. VAT adjusted

2022-11-07T17:18:45+01:0012 July 2022|VAT|

As a result of a judgment of the European Court of Justice (Danske Bank case), the Netherlands has adjusted its policy on permanent establishments. A permanent establishment, together with the head office, forms one taxable person, so that no VAT is levied on mutual (‘internal’) services. The policy change [...]

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