Dutch Customs grants postponement to exporter...
On October 1, 2019, the Dutch customs authorities announced that as of December 1, 2019, it will no longer be possible for a person not established in the Union to be indicated in box 2 of…
Advocate General at CJEU in Dong Yang VAT cas...
According to the Advocate General, it should not, unless there is an abusive contractual structure.…
Roundtable Tax accounting developements
We are pleased to invite you to our Tax Accounting Breakfast Session, where we will inform you about recent tax accounting developments and their impact on your annual accounts: Tax…
KPMG submission on ‘Pillar One’ approach to a...
Tax issues related to the digitalized economy - including both the base erosion and profit shifting issues addressed in Pillar Two and the more fundamental allocation issues addressed by…
EU-Singapore trade deal to take effect this m...
On November 8, 2019 the EU Council approved the EU-Singapore Free Trade Agreement (EUSFTA), which will enter into force on November 21, 2019.…
FS Tax Newsletter | November 2019
Dear FS professional, This is our last FS Tax Newsletter for the year. In this edition we highlight the key aspects of the 2020 Tax Plan. We also focus on three important CJEU cases…
VAT on services provided by a head office to...
On October 30, 2019, the Swedish Supreme Court announced to refer to the European Court of Justice (‘CJEU’) the question whether services provided by a Danish head office to its fixed…
US Breakfast Roundtable
EU Treasury and Financing post BEPS and US Tax Reform We like to invite you to our next breakfast roundtable on the following topics: Overview of US rules affecting treasury centers,…
Brexit Update: EU grants delay until January...
What is the current status? For the first time in three years the UK Parliament voted for a Brexit deal. This was the latest deal Prime Minister Johnson recently concluded with the European…
New VAT small businesses scheme as of January...
The new VAT small businesses scheme will significantly lessen the administrative burden on small businesses but is also relevant for other entrepreneurs that transact with small businesses.…
a Meijburg update on the OECD BEPS 2.0 / Pill...
Meijburg & Co invites you to join us at a seminar where a number of experts will update you on the OECD BEPS 2.0 / Pillar Two consultation and international tax reform plans.The OECD…
CJEU: VAT payable on assignment of a debt rec...
In Dutch practice, the assignment of debts is usually regarded as a non-economic activity. It appears that the CJEU has now nuanced this.…
Limitation of liquidation and cessation loss...
The initiators, in the person of Mr. Snels (GroenLinks parliamentary party), submitted a final version of the draft bill to the Deputy Minister of Finance on October 2, 2019.…
Tax Update Shipping & Offshore - October 2019
This is the fourth edition of our Tax Update for the Shipping & Offshore sector. …
Services related to the operation of ATMs not...
In its judgment in this case, the CJEU has delineated even further the contours of the scope of the VAT exemption for transactions concerning payments and transfers.…