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CJEU: VAT recovery also permissible for unsuccessful acquisition

October 18, 2018
On October 17, 2018, the Court of Justice of the European Union (hereinafter: CJEU) rendered judgment in the Ryanair case (C-249/17). The case concerned the Irish airline Ryanair, which had incurred c ...

VAT: Cross border pro rata applies to costs incurred by fixed establishment

October 4, 2018
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 ...

Internet consultation on tax treaty policy and designation of low-taxed states

September 26, 2018
On September 25, 2018 the government launched an internet consultation, giving interested parties the opportunity to raise issues that are important to them relating to i) Dutch tax treaty policy and ...

Tax measures for 2019

September 19, 2018
On Budget Day, September 18, 2018, the government presented the 2019 Tax Plan to the Lower House.

Important changes to sector classification effective immediately

July 13, 2018
On Friday, June 29, 2018, the Cabinet approved the Labor Market Improved Equilibrium Act (‘Wet arbeidsmarkt in balans’; WAB). Under this Act, sector-specific unemployment contributions will be replace ...

Assessment of early retirement scheme on the basis of objective criteria

June 28, 2018
On Friday June 22, 2018, the Supreme Court rendered judgment as to whether a severance package should be regarded as an early retirement scheme ('regeling voor vervroegde uittreding', hereinafter: RVU ...

Facilitated Customs Arrangement: Does it work and at what price?

June 27, 2018
On July 12, 2018 UK Prime Minister Theresa May has published the long awaited Brexit White Paper. It is a comprehensive and ambitious plan which aims on the one hand to preserve a frictionless trade b ...

Deputy Minister of Finance releases new Transfer Pricing Decree

May 15, 2018
On May 11, 2018, the Dutch Deputy Minister of Finance published a new Transfer Pricing Decree, dated April 22, 2018 (no. 2018-6865). This decree replaces the Transfer Pricing Decree of November 14, 20 ...

30% ruling shortened to five years as of January 1, 2019

April 23, 2018
The 30% ruling is a form of tax relief for employees coming to the Netherlands who are recruited from abroad and who possess specific expertise that is not present or is scarce in the Dutch labor mark ...

Political agreement reached on proposal for mandatory disclosure of reportable cross-border arrangements by intermediaries

March 13, 2018
On March 13, 2018, the European Council reached political agreement on the proposal for amending the Directive on administrative cooperation in the field of taxation (Directive 2011/16/EU or DAC).

Court of Justice of the European Union also applies per element approach to the Netherlands

February 23, 2018
On February 22, 2018, the Court of Justice of the European Union (CJEU) rendered judgment in two interesting corporate income tax cases for which the Dutch Supreme Court had requested preliminary ruli ...

EU and Japan finalize Economic Partnership Agreement

December 14, 2017
On December 8, 2017, the EU and Japan announced the successful conclusion of the negotiations regarding the Economic Partnership Agreement (EPA). The EPA is to date the biggest bilateral trade agreeme ...

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