Financial Services

FS Tax Newsletter | September 2022

Now that we are heading into autumn, we would like to update you on the developments that took place during the spring and summer of 2022.
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Change to policy statement on VAT fixed establishments

Because of this change, cross-border transactions within a legal entity may be subject to VAT if this entity is a member of a VAT group in a country.
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New Dutch policy statement insurance premium tax

The new insurance premium tax policy statement contains a number of changes, the most notable of which are two aspects that concern the transport exemption.
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Group company not a fixed establishment for VAT purposes, but CJEU has left the door open

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.
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EU sanctions against Russia

The European Union (EU) has announced significant new sanctions and export control regulations related to Russia. To comply with the new regulations, action may be required.
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Advocate General to Supreme Court rejects VAT recovery in accordance with actual use by bank

This case is not only relevant for financial institutions, but also for other taxpayers performing VAT-taxed and VAT-exempt services, such as parties in the public sector, and in education and healthc...
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Report of the Conduit Companies Committee

The report contains 15 recommendations, divided into six tax and nine non-tax policy options. At the same time, the Deputy Minister of Finance sent the government’s response to this report to the Lowe...
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Amendment of VAT policy statement: broader application of asset management exemption

On November 2, 2021, the updated Specific State Supervision Policy Statement of the Deputy Minister of Finance was published. The updating of the original policy statement was necessary due to Supreme...
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FS Tax Newsletter | August 2021

This is our fourth FS Tax Newsletter for the year, in which we summarize the tax-related developments of the last two months in the FS sector for you.
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