Article 9
in forceLevy in respect of supplies and services · Basis and rate of levy
The tax rate is 21 percent.
By way of derogation from the first paragraph, the tax shall amount to:
9 percent for the supply of goods and services referred to in Table I annexed to this Act;
zero for the supply of goods and services referred to in Table II annexed to this Act, provided that the conditions to be established by Order in Council are met.
De belasting bedraagt 21 percent.
In afwijking van het eerste lid bedraagt de belasting:
9 percent voor leveringen van goederen en diensten, genoemd in de bij deze wet behorende tabel I;
nihil voor leveringen van goederen en diensten, genoemd in de bij deze wet behorende tabel II, mits is voldaan aan bij algemene maatregel van bestuur vast te stellen voorwaarden.
Decisions of the Dutch Supreme Court (Hoge Raad) applying this article. Annotations are unofficial translations.
Turnover tax; Article 9, paragraph 2, letter a, Turnover Tax Act; item a.1 of Table I to the Turnover Tax Act; point 1 of Annex III to the VAT Directive 2006; foodstuffs for human consumption; magic truffles; principle of legal certainty.
Decision on rechtspraak.nlTurnover tax; Art. 9 of the Turnover Tax Act; items a.1, letter c, and b.14, letter d, of Table I annexed to the Turnover Tax Act; Decree of the State Secretary for Finance of 22 December 2017, no. 2017-16288; admission price for a theatrical performance includes a drink provided during the intermission of the performance; two independent supplies; provision of the alcoholic drink taxed at the general turnover tax rate; no violation of the principle of equality.
Decision on rechtspraak.nlTurnover tax; administrative fine; Article 67f of the General State Taxes Act (AWR); zero-rate for intra-Community supplies refused due to participation in VAT fraud in another Member State; punishable act; intent directed at and/or gross negligence regarding the non-payment of turnover tax in the Netherlands?
Decision on rechtspraak.nlTurnover tax; Article 9, paragraph 2, letter a, of the Turnover Tax Act 1968 and Table I, item b.3, to the Turnover Tax Act 1968; point 14 of Annex III to the VAT Directive 2006; reduced rate; providing the opportunity to engage in sports; land sailing (blokarten) and powerkiting on the beach with the use of instruction and changing facilities in a beach pavilion.
Decision on rechtspraak.nlTurnover tax; Article 9, paragraph 2, letter a, of the Turnover Tax Act 1968 and Table I, item b.3, to the Turnover Tax Act 1968; point 14 of Annex III to the VAT Directive 2006; reduced rate; providing the opportunity to engage in sports; making sailing yachts available with the use of harbour facilities; concept of sport.
Decision on rechtspraak.nl