When purely tax-driven and artificial attempts are made to stay (just) outside the formal requirements of Section 10a CITA 1969, the interest deduction can be refused by invoking fraus legis.
De nieuwsbrief WOZ en gemeentelijke heffingen besteedt aandacht aan interessante ontwikkelingen en rechtspraak en verschijnt twee keer per jaar. Hierbij presenteren wij u de eerste editie van 2023.
If you are currently using the old portal for your VAT or OSS returns, we recommend that you decide as soon as possible which option you wish to use to file your returns from July 1, 2024.
The Advocate General believes that Dutch pension funds are not sufficiently comparable to a UCITS for them to be regarded as a special investment fund.
Meijburg & Co has updated the overview of the CbCR notification requirements for all countries that have (currently) implemented final CbCR legislation.
Meijburg Legal advises Triodos Impact Strategies N.V.’s Triodos Energy Transition Europe Fund (TETEF) in relation to a substantial mezzanine financing arrangement for GIGA Storage B.V. and its subsidi ...
On December 22, 2023 the Ministry of Finance published the Explanatory Notes to Table II. This Decree contains rules and policy on the application of the zero rate for VAT purposes.
The judgment offers welcome practical guidelines. Whether there is a building site for VAT purposes is of major practical importance and must always be assessed on a case-by-case basis.
Although the method of assessment is less clearly defined than in current qualification policy, the legal forms list may offer more practical certainty.
