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

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.

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

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Dutch Supreme Court persists with strict interpretation of actual use for VAT recovery right purposes

November 11, 2022
This case is not only relevant for financial institutions, but also for other taxpayers performing VAT-taxed and VAT-exempt services.
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CESOP: as of 2024 cross-border payments must be reported for VAT purposes; bill presented to Lower House of Parliament

October 26, 2022
Virtually all of the EU rules on this have become an integral part of the bill that was presented to the Lower House of Parliament on October 24, 2022.
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FS Tax Newsletter | September 2022

September 7, 2022
Now that we are heading into autumn, we would like to update you on the developments that took place during the spring and summer of 2022.
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Change to policy statement on VAT fixed establishments

July 6, 2022
Because of this change, cross-border transactions within a legal entity may be subject to VAT if this entity is a member of a VAT group in a country.
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New Dutch policy statement insurance premium tax

May 24, 2022
The new insurance premium tax policy statement contains a number of changes, the most notable of which are two aspects that concern the transport exemption.
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Group company not a fixed establishment for VAT purposes, but CJEU has left the door open

April 11, 2022
The CJEU provided more guidance on the circumstances in which the human and technical resources of an independent legal entity could result in a separate fixed establishment.
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EU sanctions against Russia

March 10, 2022
The European Union (EU) has announced significant new sanctions and export control regulations related to Russia. To comply with the new regulations, action may be required.
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Advocate General to Supreme Court rejects VAT recovery in accordance with actual use by bank

December 6, 2021
This case is not only relevant for financial institutions, but also for other taxpayers performing VAT-taxed and VAT-exempt services, such as parties in the public sector, and in education and healthc ...
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Report of the Conduit Companies Committee

November 26, 2021
The report contains 15 recommendations, divided into six tax and nine non-tax policy options. At the same time, the Deputy Minister of Finance sent the government’s response to this report to the Lowe ...
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Amendment of VAT policy statement: broader application of asset management exemption

November 3, 2021
On November 2, 2021, the updated Specific State Supervision Policy Statement of the Deputy Minister of Finance was published. The updating of the original policy statement was necessary due to Supreme ...
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FS Tax Newsletter | August 2021

August 24, 2021
This is our fourth FS Tax Newsletter for the year, in which we summarize the tax-related developments of the last two months in the FS sector for you.
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Without own staff, no fixed establishment for VAT purposes in the case of let property

June 22, 2021
On June 3, 2021 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Titanium Ltd case (case no. C-931/19). The CJEU ruled that a foreign taxable person that does not have its ...
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