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AG of the Supreme Court: management of individual assets via investment profiles is subject to VAT

September 25, 2020
On September 23, 2020 Advocate General to the Supreme Court, Ms. C.M. Ettema, issued Opinions in two interesting asset management cases.

Internet consultation on the Introduction of a conditional withholding tax on dividends Act

September 25, 2020
On September 25, 2020 the government launched an internet consultation to give interested parties the opportunity to respond to the draft bill to introduce a conditional withholding tax on dividends a ...

Budget Day 2020: changes to payroll taxes

September 17, 2020
In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions.

Tax measures for 2021

September 16, 2020
The main features of the 2021 Tax Plan package are addressed in our memorandum

The 2021 Tax Plan on two pages

September 16, 2020
We have prepared a two-page overview of the measures contained in the 2021 Tax Plan package.

Failure to comply with reporting obligation for international postings fineable in the future

September 3, 2020
The Inspectorate SZW did enforce the reporting obligation during the first six months but did not impose any penalties. This trial period ended on September 1, 2020 and thus the freedom to voluntarily ...

Relief and recovery package for the economy and labor market (Emergency package 3.0)

September 2, 2020
On August 28, 2020 by letter to the Lower House of Parliament, the government presented a relief and recovery package for businesses and workers, which follows on from the two previous emergency packa ...

Impact of transfer pricing adjustments on EU customs valuation

August 27, 2020
Many companies are not aware that retrospective intercompany transfer pricing adjustments could potentially impact the customs valuation of goods imported into the EU. It is therefore imperative that ...

Court of Appeals judgment on the standard practice criterion in the work-related costs rules

August 21, 2020
In the order for reference, the Court of Appeals The Hague based its assessment on the framework set by the Supreme Court in its judgment and offered more clarity on some practical elements.

FS Tax Newsletter | August 2020

August 14, 2020
In this edition of the FS Tax newsletter we discuss two important judgments by the Court of Justice of the European Union in VAT cases: firstly, in the A Oy case, the Court established that co-lo ...

New European environmental taxes in the offing

August 13, 2020
In July, EU heads of government reached agreement on the largest-ever EU recovery package to mitigate the consequences of the corona recession. The agreement includes new environment-related measures ...

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