Tax Technology & Transformation
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July 16, 2021

Fraus legis prevents interest deduction in acquisition structure

On July 16, 2021 the Supreme Court rendered judgment on the deduction of interest on a loan to finance an acquisition by an investment fund. The Supreme Court ruled that the Amsterdam Court of Appeals had correctly held that the interest was non-deductible.

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July 9, 2021

Supreme Court judgment on interest deduction on group loan

On Friday, July 9, 2021 the Supreme Court rendered judgment on the deduction of interest on a loan to finance an acquisition, in a case in which interest costs were also deductible in other countries due to hybrid elements in the group structure. The Supreme Court dismissed the appeal in cassation by the Deputy Minister of Finance.

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July 9, 2021

Tax Update Shipping & Offshore - July 2021

This is the second edition of our Tax Update for the Shipping & Offshore sector for 2021. We are keen to keep you updated on national and international developments, diverse case law, bills and practical experience that are topical and relevant for the sector, so that you know what is going on.

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June 25, 2021

Recast of the EU Dual-Use regulation: an update on the legislative export control framework within the EU

The new regulation is aimed at strengthening controls on a broader spectrum of evolving dual-use items (i.e. items which can be used for both civilian and military purposes) and the coordination between EU Member States to support the efficient enforcement of controls across the EU.

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