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The Netherlands | Deloitte Indirect Tax | 4 March 2020
Indirect Tax Weekly Digest
Your weekly update on Indirect Tax
topics
Welcome to a new Issue 18 – In this
issue:
edition of the Weekly
Implementation
Digest! VAT e-commerce
package per 1
January 2021
Read all about the latest
unlikely
developments in the field of Indirect
Taxation in the Netherlands, the EU
Acquisition legal
and globally.
ownership shares in
real estate entities
Relevant items in the Weekly will
not subject to RETT
also available in Dutch from now on.
Please scroll further down to read
‘single step’
the Dutch items.
adjustment of
deduction
We sincerely hope that the Indirect
compatible with EU
Tax Weekly Digest will keep you
law
informed about all the latest
developments. Should you have
Aphrodisiacs do not
questions or suggestions, please let
qualify for reduced
us know!
VAT rate as
foodstuffs
Happy reading!
Will pending
procedures have
impact on paying
cross-border
rebates?
Implementatie btw
e-commercepakket
per 1 januari 2021
onwaarschijnlijk
Michel Schrauwen
Indirect Tax Leader Geen ovb bij
verkrijging
juridische
eigendom van
aandelen in
vastgoedvennootsc
happen
Herziening ‘ineens’
niet in strijd met
EU-recht
Geen verlaagd btw-
tarief
lustopwekkende
middelen
Key developments in the Netherlands
VAT e-commerce package unlikely to be implemented in
Dutch VAT law by 1 January 2021
According to the Dutch State Secretaries of Finance it is highly
unlikely that the VAT e-commerce package will be
implemented in the Dutch VAT law by 1 January 2021. The
delay is caused due by the current ICT problems the Dutch Tax
Authorities are having. These developments make it unclear to
business involved in cross-border trade whether they must
have their systems adapted to the new e-commerce rules by 1
January 2021. Read our alert.
Relevant for: all businesses involved in B2C cross-
border trade and platforms
Contact: Guido Lubbers
Court of Appeal confirms: acquisition bare legal
ownership of shares in real estate entities not subject to
Dutch RETT
A Dutch Court of Appeal has confirmed the judgment of the
lower court that no real estate transfer tax is due by a
Kapitalverwaltungsgesellschaft established under German law
that acquired the bare legal ownership of shares in Dutch real
estate entities. This would be a very important and welcome
outcome for the practice. Read our alert.
Relevant for: businesses involved real estate
Contact: Pablo HoezenKey developments in the EU Advocate General considers Dutch legislation on adjustment of deduction ‘in a single step’ compatible with EU law In his Opinion in the Stichting Schoonzicht case, C-791/18, Advocate General Bobek of the CJEU concluded that the Dutch VAT legislation on adjustment of deduction on real estate by paying back the entire part of the initial deduction 'in a single step' is compatible with the VAT Directive. Relevant for: all businesses involved in real estate Contact: Pablo Hoezen Aphrodisiacs do not qualify for reduced VAT rate as foodstuffs “Foodstuff” as meant in the VAT Directive provides nutrition to the human body. In the Opinion of Advocate General Szpunar of the CJEU on the Dutch case X, C-331/19, aphrodisiacs do not fit the literal meaning of foodstuff and do not meet the purpose of the reduced VAT rate for food, which is applicable in the Netherlands. Aphrodisiacs are intended to stimulate sexual desire. For similar reasons, aphrodisiacs could not be seen as food supplements or food replacements. Relevant for: all business involved in the trade of afrodisiacs Contact: Guido Lubbers Boehringer Ingelheim and Firma Z procedures broad impact on companies involved in paying cross-border rebates? As mentioned two editions ago, two cases have been referred to the CJEU for a preliminary ruling on the VAT treatment of pharmaceutical companies paying rebates in a pharmaceutical supply chain. The outcome of these cases, Boehringer Ingelheim (C-717/19) and Firma Z (C-802/19) might shed more light on the application of the existing case law on the VAT treatment of rebates and may bring additional opportunities for parties that are paying rebates. Check our alert. Relevant for all pharmaceutical companies and health insurers Contact: Jurgen de Kok
Voornaamste ontwikkelingen in Nederland Implementatie btw e-commercepakket per 1 januari 2021 onwaarschijnlijk Volgens de staatssecretarissen van Financiën is het door de verouderde ICT systemen onwaarschijnlijk geworden dat de btw e-commercepakket per 1 januari 2021 daadwerkelijk is geïmplementeerd in Nederland. Het niet tijdig implementeren van de nieuwe EU e-commerce regelgeving kan grote gevolgen hebben voor ondernemers die grensoverschrijdend handelen. Lees onze alert. Van belang voor: alle ondernemingen die zich bezighouden met grensoverschrijdende transacties met consumenten en handelsplatformen Contact: Guido Lubbers Hof bevestigd rechtbankuitspraak: geen overdrachtsbelasting bij verkrijging kale juridische eigendom van aandelen in vastgoedvennootschappen In een voor de praktijk belangrijke en welkome uitkomst heeft Gerechtshof ’s-Hertogenbosch het oordeel van Rechtbank Zeeland-West-Brabant bevestigd en geoordeeld dat een naar Duits recht opgerichte Kapitalverwaltungsgesellschaft geen overdrachtsbelasting is verschuldigd over de verkrijging van aandelen in Nederlandse vastgoedvennootschappen. Lees onze alert. Van belang voor: bijvoorbeeld fondsen die belangen (willen) verkrijgen in vastgoedvennootschappen Contact: Pablo Hoezen Voornaamste ontwikkelingen in de EU Herziening ‘ineens’ niet in strijd met EU-recht In zijn conclusie in de Stichting Schoonzicht zaak, C-791/18, concludeert Advocaat-generaal Bobek dat de Nederlandse herzieningsregeling 'ineens' niet in strijd is met de Btw- richtlijn. Van belang voor: alle ondernemingen die te maken hebben met vastgoed Contact: Pablo Hoezen Verlaagd btw-tarief voor voedingsmiddelen niet van toepassing op lustopwekkende middelen Advocaat-generaal Szpunar concludeert in de Nederlandse procedure X, C-331/19, dat het begrip ’levensmiddelen voor menselijke consumptie’ duidt op producten die voedingsstoffen bevatten en in beginsel worden geconsumeerd om het
organisme van de mens van deze voedingsstoffen te voorzien.
Lustopwekkende middelen vormen weliswaar producten ter
consumptie door de mens maar vallen niet onder het begrip
‘producten die gewoonlijk zijn bestemd ter aanvulling op of
vervanging van levensmiddelen’. Hierop is het algemene btw-
tarief van toepassing.
Van belang voor: ondernemingen die handelen in
lustopwekkende middelen
Contact: Guido Lubbers
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