Omzetbelastingaspecten van ondernemingsfinanciering (FM nr. 147) 2016/ES1.2.3:ES1.2.3 Incompatibility with EU law

Omzetbelastingaspecten van ondernemingsfinanciering (FM nr. 147) 2016/ES1.2.3

ES1.2.3 Incompatibility with EU law

Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.Deze functie is alleen te gebruiken als je bent ingelogd.

In summary, I have found Dutch law to be incompatible with Union law in the following respects:

1.

Based on the State Secretary of Finance’s policy on the holding and disposing of equities, the extent to which input VAT may be deducted sometimes exceeds the scope provided for by the Court of Justice in its interpretation of the provisions of the VAT Directive;

2.

It seems unjustified that only purely holding companies with a controlling and policy-making role in a group that are not classified as entrepreneurs can be part of a fiscal unity, whereas other non-entrepreneurs cannot;

3.

The territorial restriction on the fiscal unity in Article 7(4), VAT Act 1968 would seem to be incompatible with primary Union law, even though it complies with the VAT Directive;

4.

The Supreme Court case law whereby certain profit distributions by cooperatives constitute consideration for a supply is not compatible with Court of Justice case law;

5.

Article 174(2)(b) and (c) VAT Directive has wrongly not been implemented in national law;

6.

The effect of Article 15(2)(c) VAT Act 1968 is wrongly not excluded in the case of Dutch VAT refunds granted to entrepreneurs resident or established outside the European Union and without a permanent establishment in the European Union.

Deze functie is alleen te gebruiken als je bent ingelogd.