The letter sent to the Lower House of Parliament on April 28, 2022 explains which option for restoring rights will be offered and which group of taxpayers will, for the time being, be eligible for thi...
The CJEU provided more guidance on the circumstances in which the human and technical resources of an independent legal entity could result in a separate fixed establishment.
The bill introduces a reporting obligation for digital platform operators to provide the Dutch tax authorities with information about certain users (‘sellers’) on their platform.
