During the LOF Congress in Groningen on 18 September 2026, NOB Chair Caroline van der Woude awarded the NOB/LOF Thesis Prize 2026 to Stijn Heersink. His master’s thesis, titled “Reversal on Services to Immovable Property: Is the Legislative Amendment Open to Revision? An Investigation into the Introduction of Article 2a Paragraph…”, provides a rigorous analysis of the Dutch implementation of the EU VAT Directive’s option to tax immovable property services. The work examines the legislative history, case law of the Court of Justice of the EU, and practical implications for the construction and real estate sectors.
Key Takeaways
- Legislative Critique: Heersink argues that the Dutch transposition of Article 2a VAT Directive creates legal uncertainty regarding the scope of “services closely linked to immovable property,” potentially leading to double taxation or non-taxation.
- Case Law Synthesis: The thesis comprehensively reviews recent CJEU judgments (e.g., Collée, Terra Baubetrieb) and their impact on the Dutch reversal mechanism for B2B construction services.
- Practical Guidance: The award-winning work includes a decision tree for practitioners to determine the correct VAT treatment of complex real estate transactions, reducing compliance risk for clients.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement