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Newsoverview (4)
Amended VAT guidelines have major consequences for VAT position holding companies
December 11, 2024
The changes will have a major impact on all organizations with holding activities and action will need to be taken before July 1, 2025.
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Court of Justice of the European Union: pension funds possibly special investment funds
September 5, 2024
The management of pension funds that qualify as ‘special investment funds’ is exempt from VAT.
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Top 5 points requiring attention for the CESOP report with deadline April 30
April 12, 2024
As of this year all payment service providers are obliged to keep a register with cross border payments. The first reporting deadline is April 30.
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Remarkable Opinion by Advocate General to the CJEU in VAT pension fund cases
March 15, 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.
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