Dutch Supreme Court judgment on the crediting of dividend withholding tax

On January 19, 2024 the Dutch Supreme Court clarified the rules applying to the crediting of dividend withholding tax for corporate income tax purposes.

Newsoverview (3)

VAT exemption on individual investment management where funds are pooled

December 5, 2018

On November 8, 2018, the groundbreaking judgment that the Court of Appeal in Amsterdam had rendered on the VAT exemption for the management of special investment funds (SIFs), was published. ...

Partial VAT recovery for costs related to hire purchase agreements

October 22, 2018

On October 18, 2018, the Court of Justice of the European Union (‘CJEU’) delivered its judgment in the Volkswagen Financial Services (UK) Limited case (C-153/17). The CJEU ruled that in the case of a ...

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 ...

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