The Court of Arnhem-Leeuwarden ruled that X BV, G BV and M BV do not form a VAT fiscal unity because there is no financial interconnection – no shareholder holds a majority in X BV and the parties did not act as a single group. The decision cites the 1979 HR precedent on financial control and confirms that VAT adjustments imposed on X BV for services to M BV are valid.
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SGS · 3 days ago
The Netherlands has made the Digital Dossier system mandatory for all customs declarations effective 16 May 2026. Paper‑based and email submissions are no longer accepted; businesses must ensure their systems are fully aligned and integrated with the Dutch Customs DMS. The change aims to streamline customs processing and reduce manual handling.
International Tax Review · 4 days ago
The General Court’s judgment in case T‑444/25, delivered on 10 June 2026, clarifies that within a VAT group, exemption eligibility under Article 132(1)(b) and (g) of the VAT Directive must be met by the specific entity supplying the service, not by the group as a whole. The ruling confirms that a VAT group cannot automatically extend healthcare or social‑welfare exemptions to non‑recognised members. The decision, based on a Dutch VAT group, applies across the EU and requires careful review of group structures for exempt activities.
VatCalc · 3 months ago
The Dutch Ministry of Finance is moving forward with a domestic B2B e-invoicing mandate set to take effect in January 2030, alongside EU-wide ViDA requirements for intra‑community transactions from July 2030. The mandate design was presented to Parliament on 10 March 2026, with legislation expected by mid‑2028 and a two‑year implementation window. Optional domestic e‑reporting may follow in January 2032.
Taxence · 4 months ago
The Dutch Supreme Court (Hoge Raad) on 20 Feb 2026 reversed a lower court’s ruling and confirmed that a market‑maker can use its gross trading result to calculate the VAT deduction of mixed costs, following the analogy to foreign‑exchange transactions. The court also clarified that the fiscal group may use reasonable estimates to determine the EU/non‑EU customer ratio and can include TNMM fees and RPSM payments in the allocation key, while referring the case back for further investigation into the nature of RPSM payments.
Van Oers · 4 months ago
In December 2025 the Court of Appeal in ’s‑Hertogenbosch ruled that VAT can be deducted on construction costs of a workroom and garage rented to a company, provided the rental is a taxable economic activity. The ruling allows deduction only for the portion attributable to the taxable rental, even if the garage has limited private use. The decision is not final, as a cassation appeal has been filed with the Supreme Court, so businesses should seek VAT advice to ensure compliance.
Taxence · 4 months ago
On 1 January 2026, Dutch law introduces a five‑year revision regime for investment services on real estate. The regime applies to services costing €30,000 or more (excluding VAT) and requires annual testing of 20% of deducted VAT against actual use. It also mandates repayment or additional deduction when the property's use changes between taxable and exempt.
Key Takeaways
The court ruled that they do not form a fiscal unity due to lack of financial interconnection.
Because no shareholder holds a majority in X BV and the parties did not act as a single group.
The adjustments are upheld as the parties are not a fiscal unity.
The 1979 HR decision on financial control of a fiscal unity.
Primary source
Read the full article at TaxLiveThis summary was published on VATfaqs.com on 14 January 2026. It relates to VAT developments in Netherlands. The original source is TaxLive.
