Dutch Legislation

Article 319

in force

SPECIAL SCHEMES

Directive 2006/112/EC — common system of VAT · Chapter 12 · In force since None

Source

The taxable dealer may apply the normal VAT arrangements to any supply covered by the margin scheme.

Voor elke levering die onder de winstmargeregeling valt, kan de belastingplichtige wederverkoper de normale BTW–regeling toepassen.