Netherlands to adopt TOMS on B2B supplies of travel services

By |October 8th, 2014|

Following the Judgment of the EU court of Justice ‘Commission v. Spain’, 26 September 2013, C-189/11 that we reported last year here, the Netherlands have recently determined that it will implement the interpretation of the ECJ on the Tour Operator Margin Scheme (TOMS). This means that TOMS will now be [...]

Important changes in the treatment of VAT offences in the Netherlands

By |February 12th, 2014|

Prior to 1 January 2014, the late, or non-filing of VAT returns due was already classified as a criminal offence under Dutch law. However, where the taxpayer later made a complete and correct declaration, it was not possible for the Dutch authorities to prosecute. However, from 1 January 2014, the [...]

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