Dutch Supreme Court judgment on the crediting of dividend withholding tax
On January 19, 2024 the Dutch Supreme Court clarified the rules applying to the crediting of dividend withholding tax for corporate income tax purposes.
The Inspectorate SZW did enforce the reporting obligation during the first six months but did not impose any penalties. This trial period ended on September 1, 2020 and thus the freedom to voluntarily ...
On August 28, 2020 by letter to the Lower House of Parliament, the government presented a relief and recovery package for businesses and workers, which follows on from the two previous emergency packa ...
Many companies are not aware that retrospective intercompany transfer pricing adjustments could potentially impact the customs valuation of goods imported into the EU. It is therefore imperative that ...
In the order for reference, the Court of Appeals The Hague based its assessment on the framework set by the Supreme Court in its judgment and offered more clarity on some practical elements.
In this edition of the FS Tax newsletter we discuss two important judgments by the Court of Justice of the European Union in VAT cases: firstly, in the A Oy case, the Court established that co-lo ...
In July, EU heads of government reached agreement on the largest-ever EU recovery package to mitigate the consequences of the corona recession. The agreement includes new environment-related measures ...
The postponement of the effective date of the e-commerce EU VAT package to 1 July 2021 has been confirmed by the Council of the EU on 22 July 2020. E-commerce businesses will need to get their data, s ...
Last week the European Commission announced its first steps towards a new EU Tax Package, with already quite some attention towards tax compliance formalities.
“It was great to see that the emphasi ...
The European Green Deal suggests that well-designed tax reforms can boost economic growth and help reduce greenhouse gas emissions by ensuring an effective carbon pricing.
The private member’s bill concerns cross-border reorganizations by companies (head offices) resident in the Netherlands that are members of a group as referred to in Section 24b of the Dutch Civil Cod ...
On July 2, 2020 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the BlackRock Investment Management (UK) Limited case (C-231/19). The CJEU concluded that a single fund managem ...
