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.

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Deputy Minister outlines main features of updated ruling practice – stricter requirements for rulings with an international character

November 26, 2018

In a letter sent to the Lower House on November 22, 2018, the Deputy Minister of Finance outlined the main features of the revision of the ruling practice. The revision is aimed at further safeguardin ...

CJEU: the purpose of the sale of shares may limit VAT recovery right

November 12, 2018

On November 8, 2018, the Court of Justice of the European Union (hereinafter: CJEU) rendered judgment in the C&D Foods case (C-502/17). The case concerned the recovery of VAT on costs related to a ...

Public consultation on Bill implementing ATAD2

November 1, 2018

On May 29, 2017, an amendment to the EU Anti-Tax Avoidance Directive was adopted, so that this directive also focuses on combating hybrid mismatches between EU Member States and third countries (ATAD2 ...

Economic Partnership Agreement between the EU and Japan: simplification of certificates of origin

October 31, 2018

On July 17, 2018, the EU and Japan signed a new Economic Partnership Agreement (EPA), with expected entry into force in the first half of 2019 after ratification by the European and Japanese Parliamen ...

Partial VAT recovery for costs related to hire purchase agreements

October 22, 2018

On October 18, 2018, the Court of Justice of the European Union (‘CJEU’) delivered its judgment in the Volkswagen Financial Services (UK) Limited case (C-153/17). The CJEU ruled that in the case of a ...

Dutch Supreme Court follows Court of Justice of the European Union in the per element approach

October 19, 2018

On October 19, 2018, the Supreme Court rendered its final judgment in two important corporate income tax cases, in which it had previously requested a preliminary ruling from the Court of Justice of t ...

CJEU: VAT recovery also permissible for unsuccessful acquisition

October 18, 2018

On October 17, 2018, the Court of Justice of the European Union (hereinafter: CJEU) rendered judgment in the Ryanair case (C-249/17). The case concerned the Irish airline Ryanair, which had incurred c ...

VAT: Cross border pro rata applies to costs incurred by fixed establishment

October 4, 2018

On October 3, 2018, the Opinion issued by the Advocate General (‘AG’) to the Court of Justice of the European Union (‘CJEU’) in the Morgan Stanley & Co International plc (‘Morgan Stanley’) case (c ...

Internet consultation on tax treaty policy and designation of low-taxed states

September 26, 2018

On September 25, 2018 the government launched an internet consultation, giving interested parties the opportunity to raise issues that are important to them relating to i) Dutch tax treaty policy and ...

Tax measures for 2019

September 19, 2018

On Budget Day, September 18, 2018, the government presented the 2019 Tax Plan to the Lower House.

Important changes to sector classification effective immediately

July 13, 2018

On Friday, June 29, 2018, the Cabinet approved the Labor Market Improved Equilibrium Act (‘Wet arbeidsmarkt in balans’; WAB). Under this Act, sector-specific unemployment contributions will be replace ...

Assessment of early retirement scheme on the basis of objective criteria

June 28, 2018

On Friday June 22, 2018, the Supreme Court rendered judgment as to whether a severance package should be regarded as an early retirement scheme ('regeling voor vervroegde uittreding', hereinafter: RVU ...

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