Supreme Court considers that Box 3 taxation is still contrary to the ECHR and drafts compensation scheme

The Supreme Court concluded that tax assessments must be reduced so that only the actual return is taxed in Box 3, and it also provides rules for determining the actual return.

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News

Newsoverview (18)

Relief and recovery package for the economy and labor market also available in the third quarter 2021

May 28, 2021
The extension of the relief package means, among other things, that the NOW and the TVL will also be available to businesses in the third quarter of 2021.
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No VAT obligation for members of Supervisory Boards, Boards of Supervisory Directors

May 12, 2021
On May 6, 2021 the Deputy Minister of Finance published a decree on the VAT position of members of supervisory boards, boards of supervisory directors as well as complaints advisory committees and rev ...
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CJEU Q-GmbH: license to use an insurance product and any ancillary mediation subject to VAT

March 26, 2021
This judgment could put pressure on the Dutch practice, where a combination of mediation and other services closely related to insurance that are performed as a single supply are regarded as fully VAT ...
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CJEU Danske Bank: VAT on services provided by a head office to a fixed establishment as a result of a VAT group

March 11, 2021
The Danske Bank judgment differs from Dutch practice. This judgment could have major implications for the VAT treatment of intra-group services, in particular if there is a limited VAT recovery right. ...
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Expansion of corona support in connection with extension of lockdown (January 2021)

January 22, 2021
On January 21, 2021 in a letter sent to the Lower House of Parliament the government announced that the current relief and recovery package for the economy and labor market would again be expanded.
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New policy statement on VAT fixed establishments

January 14, 2021
The policy statement, among other things, lays down the Dutch viewpoint on the concept of a fixed establishment and the VAT treatment of transactions between a head office and a fixed establishment.
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