Press Release: VAT: Commission tackles the Netherlands over its exemption for the provision of personnel

The European Commission formally requested the Netherlands to amend its legislation with regard to the VAT exemption applied to the provision of personnel in certain sectors from VAT. The request is in the form of a reasoned opinion which is the second stage of the infringement procedure provided for in Article 226 of the Treaty. If the Netherlands fails to comply with the reasoned opinion within two months, the Commission may refer the matter to the Court of Justice of the European Communities.