On December 12, 2024, the Court of Justice of the EU (CJEU) passed judgment in a case concerning the VAT deduction of the purchase of intercompany, cross-border administrative services by a Romanian entity. Our Baker Tilly International network partners in the Netherlands discuss the Weatherford Atlas judgment and whether it has a broader impact on the interplay between VAT, direct taxes and Transfer Pricing (TP).

VAT rules for certain ‘virtual services’ in the EU are about to change. This will affect services such as live-streamed cultural events and paid webcam sessions, for example. The new rules to determine the place of supply take effect as of 1 January 2025. Our experts explain exactly what these changes mean and how they will affect entrepreneurs. See more details in an article prepared by Baker Tilly International network partners in the Netherlands.

On 5 November 2024, ECOFIN (the European Council on Economic and Financial Affairs) adopted the proposal ‘VAT in the Digital Age’. The new rules are intended to make the levy of VAT in the EU simpler and more resistant to fraud. In this article, our experts discuss ECOFIN’s decision and the practical consequences of the new rules. Our Baker Tilly International network partners in the Netherlands have prepared an article about these upcoming changes.