Case note: HR (16/05773: Noot): Omzetbelasting op dienst ten behoeve van afblazen voorgenomen belaste handeling; geen rechtstreeks verband met die handeling; geen volledige aftrek

Translated title of the contribution: Case note re Dutch Supreme Court judgment of 29 June 2018, ECLI:NL:HR:2018:1030 (BNB 2019/9): No full deduction of VAT for service received in connection with taxed transaction that has already been cancelled (no direct and immediate link)

Wouter Blokland

Research output: Case Note › Case note › Academic

Abstract

Author analyzes Dutch Supreme Court judgment in light of ECJ case law. Reaches the conclusion that the requirement of a direct and immediate link between inputs and certain outputs in the Midland Bank case law effectively means that a causa finalis connection needs to exist. Recognizes tension in ECJ case law on attribution of costs for input VAT deduction purposes.
Translated title of the contributionCase note re Dutch Supreme Court judgment of 29 June 2018, ECLI:NL:HR:2018:1030 (BNB 2019/9): No full deduction of VAT for service received in connection with taxed transaction that has already been cancelled (no direct and immediate link)
Original languageDutch
Number of pages3
Project No.ECLI:NL:HR:2018:1030
Finished29/06/18
Publication statusPublished - 2019

Publication series

NameBNB
No.9
Volume2019

Keywords

  • VAT
  • deduction
  • direct and immediate link
  • Midland Bank

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

  • SDG 16 - Peace, Justice and Strong Institutions

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