Omzetbelastingaspecten van ondernemingsfinanciering (FM nr. 147) 2016/ES2.1:ES2.1 Eliminating breaches of Union law

Omzetbelastingaspecten van ondernemingsfinanciering (FM nr. 147) 2016/ES2.1

ES2.1 Eliminating breaches of Union law

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Based on the findings of this research, it is proposed making various amendments to Dutch legislation and regulations in order to remedy the breaches of Union law:

1.

Implementation of Article 174(2) (b) and (c) VAT Directive in national law as this provision in the VAT Directive is not discretionary;

2.

Ending the restriction of the fiscal unity regime to entrepreneurs in Article 7(4) VAT Act 1968. This amendment will also bring the way VAT operates more into line with its purport;

3.

Amendment of Article 31(4) VAT Act 1968 so that the provisions of Article 15(2)(c) VAT Act 1968 do not apply to refunds requested by entrepreneurs from outside the European Union, as proscribed by Article 2(1), Thirteenth Directive;

4.

Amendment or repeal of various policy decisions insofar as the taxation (or non-taxation) provided for is incompatible with Union law.

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