The tax service claims that a supplier of "adult" chat sessions over the internet renders "electronic services", which means that all income obtained from EU subscribers is exposed to Netherlands VAT. Lenos disagree, relying on the official EU explanation that states that services requiring significant human intervention should not be qualified as electronic services. As entertainment services, VAT is only due for the revenue obtained from Netherlands subscribers. This view was adopted by ...
‹ read full article ›In 2002, the Supreme Court ruled that a private person owning his own company was himself also a taxable person where he obtains a salary or management fee from that company. Many such private persons were registered for VAT. Because of EU case law, these persons could since 2005 benefit from a 100% input VAT deduction where they invested in assets partly used for their business, while no corresponding liability for private use existed. This was eventually introduced in 2007, but before VAT ...
‹ read full article ›A foreign waste collection agency has incurred Netherlands VAT on the service of disposing of ashes resulting from the burning of the waste. The collection agency, normally qualifying as a non-taxable person, claims to entitled to a full refund of this VAT because the burning serves to produce steam which is sold to an electricity company. The High Court of Den Bosch agreed, accepting the view that in disposing of waste, the foreign collection agency acts is direct competition with normal ...
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