No VAT due on the passing on of the water treatment levy
According to the Gelderland District Court the proportional passing on of water board charges qualifies as a tax disbursement, with the result that the passing...
2% real estate transfer tax applies for a building without doors, windows or roof
An immovable property continues to qualify as a dwelling for real estate transfer tax at the time when damage and dereliction have occurred.
Company with campsite/holiday park is not a real estate company
Acquisition of shares in two private limited companies whose assets consist mainly of immovable properties is not subject to real estate transfer tax.
No supply subject to VAT in case of sale-and-leaseback
The Court of Appeal of The Hague has ruled that the sale-and-leaseback of a retirement housing complex does not constitute a transfer of immovable property for...
Reduced VAT rate for parking at amusement parks
The Court of Appeal has ruled that the reduced VAT rate does apply for car parking at amusement parks.
No 2% real estate transfer tax rate if pipes are missing
The Den Bosch Court of Appeal has ruled that a property does not qualify as a dwelling for the purposes of real estate transfer tax if, at the time of acquisition,...
Converted post office qualifies as newly constructed property
The Zeeland-West-Brabant District Court has come to this conclusion because the structure, the architectural identity, the size and the function of the former...
VAT due on advance payment and transfer of the right to delivery of agricultural land
The Noord-Holland District Court has ruled that the property developer is liable for VAT in respect of the advance payment for the building plot, because it...
Two decrees relating to new legislation on collective action
Act on Collective Damages in Class Actions and Class Action Register in effect as of 1 January 2020.
Swiss FinSA and FinIA effective as from 1 January 2020
The Federal Council decided that the Financial Services Act (FinSA) and the Financial Institutions Act (FinIA)will enter into force on 1 January 2020.