Important judgment on tax classification of financial instrument

On May 17, 2024 the Dutch Supreme Court rendered an important judgment on the tax qualification of a financial instrument that was issued by a company established in France in 2007. It concerned the ‘obligation remboursable en actions’ (hereinafter: ORA). The question was whether the instrument had to be regarded as equity (capital) or debt capital (loan) for the purposes of the Corporate Income Tax Act 1969. Although the dispute focused on the question whether the costs related to the issue of the instrument were allocable to a Dutch permanent establishment of the French company, the Supreme Court judgment potentially has a much broader scope.

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Round table: navigating tax in challenging times

March 28, 2024
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 over ...

ESG insights for Tax & Legal | March 2024

March 26, 2024
Welcome to our second edition of ESG Insights for Tax & Legal, keeping you informed of the latest developments in the fast-moving world of ESG!

Dutch Supreme Court renders another judgment on Section 10a and fraus legis

March 26, 2024
When purely tax-driven and artificial attempts are made to stay (just) outside the formal requirements of Section 10a CITA 1969, the interest deduction can be refused by invoking fraus legis.

Kopie van Nieuwsbrief WOZ en gemeentelijke heffingen – Maart 2023

March 19, 2024
De nieuwsbrief WOZ en gemeentelijke heffingen besteedt aandacht aan interessante ontwikkelingen en rechtspraak en verschijnt twee keer per jaar. Hierbij presenteren wij u de eerste editie van 2023.

VAT returns via the old taxpayer portal no longer possible after July 1, 2024

March 15, 2024
If you are currently using the old portal for your VAT or OSS returns, we recommend that you decide as soon as possible which option you wish to use to file your returns from July 1, 2024.

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.

Internet consultation on draft bill VAT adjustment on services to immovable property

March 7, 2024
Based on the proposed draft bill, a VAT adjustment period of approximately five years will apply.

Tax Update Shipping & Offshore - July 2023

March 4, 2024
This is the third Tax Update for the Shipping & Offshore sector for 2023.

NL-Africa Tax Newsletter – February 2024

February 29, 2024
The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.

Country-by-Country Reporting: overview of notification requirements per country

February 27, 2024
Meijburg & Co has updated the overview of the CbCR notification requirements for all countries that have (currently) implemented final CbCR legislation.

Meijburg Legal advises Triodos Energy Transition Europe Fund

February 16, 2024
Meijburg Legal advises Triodos Impact Strategies N.V.’s Triodos Energy Transition Europe Fund (TETEF) in relation to a substantial mezzanine financing arrangement for GIGA Storage B.V. and its subsidi ...

The new Explanatory Notes to Table II: what are the main areas of concern?

February 14, 2024
On December 22, 2023 the Ministry of Finance published the Explanatory Notes to Table II. This Decree contains rules and policy on the application of the zero rate for VAT purposes.

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