Round table: navigating tax in challenging times

From the rise of artificial intelligence, ever-expanding globalization, new forms of non-financial reporting, continually changing legislation to the constant shifts in public opinion. How do you overcome these challenges? And above all: how do other corporate tax consultants do that?

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News

Newsoverview (138)

Supreme Court judgment with possible implications for the Dutch VAT position of complaints advisory committee members and similar officials

June 29, 2020
The Supreme Court ruled that the chairperson or an ordinary member of a complaints advisory committee within the meaning of Section 7:13 of the General Administrative Law Act does not qualify as a VAT ...
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Postponement of deadline for notifications under the Mandatory Disclosure Rules (DAC6)

June 29, 2020
Recently, agreement was reached at the EU level on postponing by six months the deadline(s) for notifying reportable cross-border arrangements to the Dutch tax authorities under the Mandatory Disclosu ...
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Court: entitlement to 4% interest on refunds of VAT levied contrary to EU law

June 25, 2020
The District Court ruled that the phrase ‘taxes levied contrary to EU law’ should be interpreted neutrally. No conditions were imposed as to the reason for or cause of the undue payment. According to ...
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CJEU in World Comm Trading case: always adjust the recovery of VAT after receipt of a discount at a later date

June 5, 2020
The European Court of Justice ruled that a price discount leads to an adjustment of the recipient’s VAT recovery, even in the absence of a (credit) invoice specifying the supplies to which the discoun ...
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Additional agreements about the second Jobs and Economy emergency package (Emergency package 2.0)

May 28, 2020
From a letter sent to the Lower House of Parliament on May 28, 2020, it appears that the government has further consulted with employer and employee organizations in response to Emergency package 2.0. ...
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Extension and expansion of Jobs and Economy emergency package (Emergency package 2.0)

May 26, 2020
More than two months ago the government announced a number of emergency measures in its ‘Jobs and Economy emergency package’ letter to the Lower House of Parliament dated March 17, 2020. These measure ...
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Building Blocks for a Better Tax System

May 20, 2020
On May 18, 2020 the ‘Building Blocks for a Better Tax System’ package was published. The reports, which together contain more than 1000 pages of text, have resulted in 169 detailed policy options on a ...
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Advocate General at CJEU: VAT deduction limitation for ‘setting aside’ capital raised in expectation of new investment

May 18, 2020
As a result of the corona crisis, setting an investment on hold and holding the capital raised for it may occur more frequently. If the capital is held in expectation of a new investment, we believe i ...
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Transfer of (short-term) leased building by a developer not a transfer of a going concern for VAT purposes

May 15, 2020
In its judgment of May 15, 2020, the Supreme Court upheld the decision by the Court of Appeals. The building in question was leased on a VAT-exempt basis. As a result of this judgment, parties will be ...
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CJEU in Dong Yang case: subsidiary could be a fixed establishment for VAT purposes

May 7, 2020
On May 7, 2020 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Dong Yang Electronics case (C-547/18). The case concerned whether a subsidiary may, for VAT purposes, consti ...
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Updated policy statement on corona crisis tax measures, including with regard to deferral of payment

April 29, 2020
By policy statement dated April 14, 2020 the Deputy Minister of Finance announced a number of specific approvals as a result of the corona crisis. That policy statement has now been replaced by the po ...
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Deputy Minister releases policy statement with corona crisis tax measures

April 17, 2020
By letter dated April 14, 2020 sent to the Lower House of Parliament, the Deputy Minister of Finance released a policy statement that further elaborates on the emergency tax measures by means of the g ...
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