Netherlands – VAT treatment of Advance Therapy Medicinal Products

The Dutch tax authorities informed HollandBio (the interest group of biotech companies in the Netherlands) about the Dutch VAT treatment of Advanced Therapy Medicinal Products (ATMPs), such as cell and gene therapy and tissue engineered products. According to the Dutch tax authorities, Advanced Therapy Medicinal Products (ATMPs) qualify as medicines, which means that these products are subject to the reduced Dutch VAT rate of 9%. This is in line with European regulations, where ATMPs are regarded as medical products.

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Netherlands – Dutch court confirms broad application of CJEU Boehringer

Yesterday, a Dutch court case was published regarding indirect rebates. In essence, the court of first instance granted a refund to a pharmaceutical company based on the CJEU Boehringer case (C-462/16) although the pharmaceutical company was not obliged to grant the rebates under national law. 

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Netherlands – Webcast – Corona Crisis: Impacts and Updates

Now the coronavirus is spreading around the world, the first priority is people’s well-being. But the economic impact of the measures the government is taking in order to contain the virus from spreading further, is also considerable.

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Netherlands: tax measures in response to COVID-19

Globally, the coronavirus is gaining more and more grip and COVID-19 is starting to paralyse society and the economy. Government bodies and other organisations are taking measures to prevent any further spread.

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Netherlands – Change in the Implementation in the Dutch Customs concerning definition of “Exporter” as per April 1, 2020

With the introduction of the Union Customs Code in 2016, a new definition of ‘exporter’ was introduced. Based on this definition, non-EU resident entities no longer qualify as ‘exporter’.Read More »

EU : EORI Number and Brexit

UK left EU on January 31, 2020. Transition period run until December 31, 2020.

In the Netherlands the Dutch customs authorities have already granted Dutch EORI numbers to companies which have a UK EORI number as well. Therefore number of companies have two active EORI numbers in place.

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PwC Global Billing Conference – Brussels

107563-On 21 October 2014, PwC will be organising the sixth edition of our Global Billing Conference, which will be held in Brussels and provide a 360° view on invoicing. Building further on five successful editions of the event, PwC Belgium, PwC Netherlands and PwC Germany will join forces to boost the conference’s international renown and reach.Read More »

Global conference “The Future of VAT in a Digital Global Economy” – Vienna – 24-26 September 2014

People walking in a plaza/square - PwC, Photo_RGB_C_2 44647.jpgWhat’s the future of VAT in a digital global economy? How are corporate, individual income taxes and VAT connected in a global digital economy?

Distinguished academics, policy makers from bodies such as the OECD, IMF and the EU Commission as well as practitioners and government representatives from all over the world will elaborate on the hottest topics regarding VAT related to the digitalisation of the global economy. Read More »

Netherlands – Tax Authorities actively looking for VAT payable on the balance sheet

The Dutch Tax Authorities have announced that they will start  investigating businesses to see whether they have amounts of VAT payable on their balance sheets. In practice, many businesses have an amount of VAT payable on the balance sheet for different reasons.Read More »