Dutch VAT legislation largely follows Directive 2006/112/EC ('the Principal VAT Directive') and applies exemption to most of the same categories of goods and services (a full list is provided in Appendix 33B).
Although Dutch VAT law follows the Principal VAT Directive it is much more detailed in content and is interpreted in very specific ways by the Dutch tax administration. As a detailed description of each of the exempt categories is outside the scope of this work, readers are recommended to take local advice regarding the interpretation of the exemptions.
The effects of
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