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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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.
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NieuwsFlits WOZ en lokale belastingen – August 2023

August 2, 2023
De NieuwsFlits WOZ en lokale belastingen besteedt aandacht aan interessante ontwikkelingen en rechtspraak en verschijnt twee keer per jaar. Hierbij presenteren wij u de tweede editie van 2023.
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Nieuwsbrief WOZ en gemeentelijke heffingen – Maart 2023

March 31, 2023
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.
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EU VAT rules for platform operators facilitating digital services are valid

March 2, 2023
On February 28, 2023 the Court of Justice of the European Union (‘CJEU’) published its judgment in the Fenix case (C-695/20). The CJEU ruled that the EU’s VAT rules for platform operators facilitating ...
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NieuwsFlits WOZ en lokale belastingen – 1st quarter 2022

March 24, 2022
De Nieuwsbrief WOZ, lokale belastingen besteedt aandacht aan interessante ontwikkelingen en rechtspraak en verschijnt twee keer per jaar. Hierbij presenteren wij u de tweede editie van 2021  ...
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Getting tax data right with compliance by design

June 4, 2021
Many tax teams spend the bulk of their time dealing with tax data — finding it, correcting it, reconciling it and formatting it for tax reporting and other compliance needs. But processes like these a ...
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Are you losing money because of Tax Equalization? – Tax Technology offers you insight!

November 13, 2019
A common agreement in the world of cross-border employment is the ‘tax equalization agreement’ between an employer and employee. Under this agreement, an employee does not pay more or less tax during ...
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