The last step of the process of preparing the statutory financial statements is to file the financial statements with the Chamber of Commerce. To further optimise the digitalisation of this process, t ...
This judgment is not only important for the insurance of seagoing vessels, for which an exemption applies in the Netherlands, but also for the insurance of other vessels, which are subject, as startin ...
The Supreme Court based its conclusion on a formal interpretation of the term ‘interest’ in the Legal Transactions Taxation Act and thus ruled differently to the Court of Appeals ‘s-Hertogenbosch, whi ...
Now that the winter has ended and the weather is slowly getting better, we are issuing our second FS Tax Newsletter for 2021. In this issue we summarize relevant developments that took place during Fe ...
This judgment could put pressure on the Dutch practice, where a combination of mediation and other services closely related to insurance that are performed as a single supply are regarded as fully VAT ...
On March 12, 2021 Bart Snels, Lower House Member of Parliament for the Greens (GroenLinks), published the Memorandum in response to the Report and a supplementary Memorandum of Amendment with regard t ...
The Danske Bank judgment differs from Dutch practice. This judgment could have major implications for the VAT treatment of intra-group services, in particular if there is a limited VAT recovery right. ...
On March 4, 2021 the Deputy Minister of Finance launched, among other things, a public internet consultation on the taxpayer status measure for ‘reverse hybrid entities’ and several related accompanyi ...
On March 4, 2021 a public internet consultation was launched on a bill to combat mismatches when applying the arm’s length principle. The bill focuses on informal capital arrangements.
In order to stay tax compliant and capture tax opportunities in an increasing digital society, instant access to good quality tax data is essential. In this article our specialists: Alexander Zegers a ...