Arianne Wijdeveld
Baker McKenzie
Articles
No TOGC treatment when transferee only makes supplies for other VAT group members
United Kingdom - February 28 2014 When a business is sold to a purchaser who uses that business to manufacture supplies only for another member of its VAT group, the purchaser is not…
UK Tribunal confirms VAT exemption for booking fees
United Kingdom - June 30 2013 The First-Tier Tribunal (FTT) has ruled that booking fees charged to customers purchasing tickets for events, such as concerts and the like, for…
VAT exemption for the supply of aircraft used by airlines operating on international routes
European Union, Finland - October 31 2012 The EU VAT Directive provides for a VAT exemption for the supply, modification, repair, maintenance, chartering and hiring of aircrafts used by airlines operating for reward chiefly on international routes, as well as the supply, hiring, repair and maintenance of equipment incorporated or used therein (article 148(e) of the VAT Directive).
Dutch Court of Appeal provides legal framework to the application of the zero VAT rate to intra-community supplies
Netherlands - July 2 2012 In order to apply the zero VAT rate to intra-Community supplies, certain conditions should be met from a VAT perspective.
Changes to the Dutch VAT return
Netherlands - April 26 2012 As of 1 January 2012, VAT entrepreneurs are required to inform the Dutch tax authorities as soon as they are aware that a VAT return in the last five years (i.e. the years 2007 up to and including 2011) has been submitted based on inaccurate and/or incorrect figures due to which too much or not enough VAT has been remitted.
