We are specialists in the area of VAT and real property transfer tax, and give advice on a wide range of issues relating to these taxes. We see it as our task to meet the specific needs of our clients, and to provide advice that enables these needs to be fulfilled. In this context, we not only give tax analyses and advices but also assist with (periodic) discussions with the Dutch Tax Authorities and represent our clients’ interests in tax proceedings at all levels, up to and including the Supreme Court of the Netherlands and the European Court of Justice.
Practice areas and topics
We provide our services in several different practice areas. Some of the tax issues that can arise in relation to VAT and real property transfer tax are:
- Concurrence between VAT and (Dutch) real property transfer tax;
- Use of the correct VAT rate, also when a transaction is taxed partly at the high rate and partly at the low rate;
- Application of exemptions;
- Advice on using the right to deduct VAT, e.g. in relation to questions about being classed as an “entrepreneur” for VAT purposes, whether exemptions can be applied or not, and the applicability of an “adjustment period” for VAT;
- Use of specific procedures, such as the “reverse charge” procedure in the construction sector;
- Application of the VAT rules in international transactions, for transactions both with a contract party in another EU member state and with a contract party outside the EU;
- VAT levy on imports of goods;
- Use of a VAT bonded warehouse;
- Fiscal representation.