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Advocate General at CJEU: VAT recovery limitation when preparing sale of a participation

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This Opinion is particularly important for M&A practices, whether or not within groups, private equity enterprises, but also for operating businesses...
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Advocate General: VAT on strategic acquisitions deductible

The AG at the CJEU concluded that Ryanair may deduct the VAT on professional services for a strategic acquisition, even if the takeover is ultimately...
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Update Dutch dividend withholding tax

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We previously informed you about the bill on the ‘Withholding obligation for holding cooperatives and expansion of the withholding exemption...
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Coalition agreement 2017: partial abolition of Dutch dividend withholding tax and introduction of a partial interest and royalty withholding tax

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On October 10, 2017 it was announced that the four parties negotiating the coalition agreement for the new Cabinet intend to abolish Dutch dividend...
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Is VAT on services deductible in the case of the proposed sale of a participation if the sale ultimately does not proceed?

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The Danish court recently requested a preliminary ruling from the CJEU in the C&D Foods Acquisition ApS case (C-502/17).
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