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VAT exemption on individual investment management where funds are pooled

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On November 8, 2018, the groundbreaking judgment that the Court of Appeal in Amsterdam had rendered on the VAT exemption for the management of...
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ECOFIN discusses new French-German proposal for an EU Digital Services Tax

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On December 4, 2018, the Economic and Financial Affairs Council of the EU (ECOFIN) held an exchange of views on the digital services tax, but failed...
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Zero VAT rate for seagoing vessels changed as of January 1, 2019: additional rules published

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The Deputy Minister of Finance recently published a new Decree containing clarifications.
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CJEU: the purpose of the sale of shares may limit VAT recovery right

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The outcome of this judgment is of major importance for M&A practices, whether or not within groups, private equity enterprises, but also for...
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