Supreme Court considers that Box 3 taxation is still contrary to the ECHR and drafts compensation scheme
The Supreme Court concluded that tax assessments must be reduced so that only the actual return is taxed in Box 3, and it also provides rules for determining the actual return.
On October 3, 2018, the Opinion issued by the Advocate General (‘AG’) to the Court of Justice of the European Union (‘CJEU’) in the Morgan Stanley & Co International plc (‘Morgan Stanley’) case (c ...
We recently informed you about the request for a preliminary ruling in the Ryanair case (C-249-17). That case, pending before the Court of Justice of the European Union (hereinafter: CJEU), conce ...
The VAT adjustment scheme is likely to be extended to cover the refurbishment of real estate and other so-called ‘expensive services’ such as software. It will then take longer for the VAT deduction o ...