Tax Plan 2025

All tax measures for 2025 clearly listed

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Scheme for participations falling below the 5% threshold also applies to covered call options

October 25, 2024
It is noteworthy but unfortunate that the Supreme Court skillfully avoided answering the principal question of whether a split interest in itself constitutes a participation.

Court of Justice of the European Union rules on Section 10a CITA 1969 and EU law

October 8, 2024
In essence, the Court of Justice ruled that the anti-profit shifting provision of Section 10a CITA 1969 is not contrary to the freedom of establishment.

CJEU: e-mobility service provider performs a VAT supply of goods with EV charging transaction

October 18, 2024
The Court of Justice of the European Union specifically addressed the question about how the supply chain works for VAT purposes.

2025 Tax Plan package revised with Memorandums of Amendment

October 4, 2024
The changes to the bill on the Business Succession Tax Relief (Amendment) Act 2025 will especially have a significant practical impact.

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