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Assessment of early retirement scheme on the basis of objective criteria

As a result of the judgment of the Supreme Court, reorganizations that result in the laying off of staff and which include a replacement or voluntary...
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Tax aspects of the coalition agreement October 10, 2017

  • News
The tax measures the new Cabinet intends to introduce include reducing the corporate income tax rates, partially abolishing dividend withholding tax,...
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VAT exemption for cost-sharing groups does not apply to the financial and insurance sector

  • News
The CJEU’s ruling that the VAT exemption for cost-sharing groups does not apply to the financial and insurance sector is very important.
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VAT exemption for cost-sharing groups: CJEU judgment in infringement proceedings against Luxembourg

The CJEU ruled that the VAT exemption for cost-sharing groups does apply if the members of a cost-sharing group also perform services subject to VAT,...
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Advocate General at CJEU issues Opinion on VAT exemption for cost-sharing groups: infringement proceedings against Germany

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Contrary to other recent Opinions, the AG considered that the VAT exemption for cost-sharing groups does apply to the financial and insurance markets.
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