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Update Carbon Border Adjustment Mechanism (CBAM): Provisional agreement reached

December 14, 2022
CBAM is part of the EU Green Deal / Fit for 55 package and targets imports of products in carbon-intensive industries.

New referral to the CJEU – Net taxation – Taxation of dividend income received by a non-resident insurance company

December 14, 2022
On December 14, 2022 the Court of Appeals in ‘s-Hertogenbosch asked the Court of Justice of the EU (CJEU) for a preliminary ruling in a case dealing with net taxation.

Court of Justice of the European Union gives strict interpretation of VAT invoicing requirements for simplified triangular transactions

December 13, 2022
Because this judgment may have significant practical implications, we discuss the CJEU judgment and its practical impact in more detail.

EU reaches agreement on Pillar 2

December 13, 2022
This is a significant development as the EU is considered a first mover. Other countries are now likely to follow.

VAT in the Digital Age proposal issued to modernize the EU VAT system

December 9, 2022
The proposal from the European Commission covers three issues: (1) Digital Reporting Requirements (2) the VAT treatment of the platform economy and (3) changes to e-commerce rules and a ‘single VAT re ...

Court of Justice of the European Union rules on financial integration in a German VAT group

December 8, 2022
The judgments rendered by the CJEU in these cases raise the question whether the Dutch Supreme Court’s interpretation of financial integration is compatible with EU law.

Annual adjustment of salary criterion for highly skilled migrants 2023

December 1, 2022
The gross monthly salaries that apply as of January 1, 2023 have been published. For the coming year, the salary criterion will be increased by 3.47%.

NL-Africa Tax Desk newsletter – November 2022

November 30, 2022
The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.    

A Global outlook on benefits

November 29, 2022
How can you use terms of employment to create greater employee involvement? How do you incorporate ESG into your terms of employment while at the same time realizing cost savings? A recent public ...

KPMG Belgium-Holland Desk Newsletter | November 2022

November 29, 2022
De KPMG Belgium-Holland Desk nieuwsbrief verschijnt maandelijks met uitzondering van juli en augustus. In deze nieuwsbrief gaan wij in op actuele ontwikkelingen op fiscaal gebied in Nederland en Belgi ...

Legal qualification of floating solar parks

November 28, 2022
The District Court of Overijssel recently rendered a judgment in respect of a dispute between an owner of a floating solar park (the plaintiff) and the tax officer of the joint tax office Lococensus-T ...

Court of Justice of the European Union rules that the UBO register must not be publicly accessible

November 23, 2022
The Minister of Finance has asked the Dutch Chamber of Commerce to temporarily stop providing information from the UBO register, effective as of November 22, 2022.

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