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Final Dutch VAT return of 2018: Corrections based on the VAT Deduction Exclusion Decree and the private use of company cars

January 3, 2019
In the final Dutch VAT return of 2018 a VAT correction should be made on the basis of the VAT Deduction Exclusion Decree (“DED”) and the private use of company cars. In that context we have updated ou ...
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Dutch Supreme Court renders important judgment on costs related to the acquisition or disposal of participations

December 12, 2018
For Dutch corporate income tax purposes, the costs related to the acquisition or disposal of shares that are covered by the participation exemption are non-deductible. On December 7, 2018 the Dutch Su ...
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Annual adjustment of salary criterion for highly skilled migrants and administrative charges 2019

December 10, 2018
The salary criterion for highly skilled migrants is contained in the Foreign Nationals Employment Act Implementation Decree (Besluit uitvoering Wet arbeid vreemdelingen). This also stipulates that sal ...
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VAT exemption on individual investment management where funds are pooled

December 5, 2018
On November 8, 2018, the groundbreaking judgment that the Court of Appeal in Amsterdam had rendered on the VAT exemption for the management of special investment funds (SIFs), was published. ...
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FS Tax Newsletter Issue 36 | December 2018

December 5, 2018
It is nearly the end of the year and you are probably at your busiest as things have to be finished up before December 31, goals have to be set for next year and the Christmas holiday is quickly appro ...
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ECOFIN discusses new French-German proposal for an EU Digital Services Tax

December 5, 2018
On December 4, 2018, the Economic and Financial Affairs Council of the EU (ECOFIN) held an exchange of views on the digital services tax, but failed to reach an agreement on a compromise text tabled b ...
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Zero VAT rate for seagoing vessels changed as of January 1, 2019: additional rules published

November 26, 2018
The change to the zero VAT rate for the delivery and provisioning of seagoing vessels and the performance of services to seagoing vessels had already been announced in the 2018 Tax Plan and was origin ...
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Deputy Minister outlines main features of updated ruling practice – stricter requirements for rulings with an international character

November 26, 2018
In a letter sent to the Lower House on November 22, 2018, the Deputy Minister of Finance outlined the main features of the revision of the ruling practice. The revision is aimed at further safeguardin ...
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CJEU: the purpose of the sale of shares may limit VAT recovery right

November 12, 2018
On November 8, 2018, the Court of Justice of the European Union (hereinafter: CJEU) rendered judgment in the C&D Foods case (C-502/17). The case concerned the recovery of VAT on costs related to a ...
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Public consultation on Bill implementing ATAD2

November 1, 2018
On May 29, 2017, an amendment to the EU Anti-Tax Avoidance Directive was adopted, so that this directive also focuses on combating hybrid mismatches between EU Member States and third countries (ATAD2 ...
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Economic Partnership Agreement between the EU and Japan: simplification of certificates of origin

October 31, 2018
On July 17, 2018, the EU and Japan signed a new Economic Partnership Agreement (EPA), with expected entry into force in the first half of 2019 after ratification by the European and Japanese Parliamen ...
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Partial VAT recovery for costs related to hire purchase agreements

October 22, 2018
On October 18, 2018, the Court of Justice of the European Union (‘CJEU’) delivered its judgment in the Volkswagen Financial Services (UK) Limited case (C-153/17). The CJEU ruled that in the case of a ...
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