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Supreme Court judgment on bonus shares and fixed exemption in the work-related costs rules (standard practice criterion)

July 15, 2019
On July 12, 2019, the Supreme Court published the judgment in a case litigated by Meijburg & Co concerning the question whether the allocation of bonus shares can be placed under the fixed exempti ...
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EU and Mercosur concluded on trade agreement

July 12, 2019
After 20 years of negotiations, the European Union and Mercosur states - Argentina, Brazil, Paraguay and Uruguay, on June 28, 2019 reached a political agreement for an ambitious, balanced and comprehe ...
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Brexit: ‘We agree to disagree’

July 11, 2019
Who will be elected by the members of the Conservative Party? Will it be Boris Johnson or Jeremy Hunt? For the time being, Boris Johnson seems to be the favourite. On 22 July it will be announced who ...
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Supreme Court confirms broad interpretation of VAT group

July 10, 2019
In the Netherlands, multiple VAT taxable persons can together be regarded as a VAT group. This is particularly favorable in the case of a limited VAT recovery right. 
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No VAT recovery for university’s investment activities

July 9, 2019
On July 3, 2019, the Court of Justice of the European Union (‘CJEU’) rendered judgment in the University of Cambridge case (C‑316/18). This case concerns the VAT recovery right of a university that co ...
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Possibility of VAT on compensation in the event of premature termination of a lease agreement

July 5, 2019
On July 3, 2019, the Court of Justice of the European Union (‘CJEU’) rendered judgment in the UniCredit Leasing EAD case (‘UniCredit’; no. C-242/18). 
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Bill on implementation of ATAD2 presented to the Lower House

July 4, 2019
On July 2, 2019, the bill to implement the amendment to the EU Anti-Tax Avoidance Directive (ATAD2) was presented to the Lower House. As a result of this amendment, the Directive now combats both hybr ...
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Video: technology in tax departments

July 4, 2019
Learn how KPMG Meijburg & Co uses technology in favour of her clients.
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EU and Vietnam finalize Free Trade Agreement and Investment Protection Agreement

July 3, 2019
On Sunday, June 30, 2019, the EU and Vietnam signed the Free Trade Agreement (FTA) and the Investment Protection Agreement (IPA) in Hanoi. The EU has described the FTA as the “most ambitious” free tra ...
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Final policy statement on preliminary consultation on rulings with an international character published

July 2, 2019
On June 28, 2019, the Deputy Minister of Finance published a policy statement elaborating on the revised ruling policy for rulings with an international character (hereinafter: international rulings). ...
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Tax Update Shipping & Offshore No. 2 - June 2019

June 28, 2019
This is the second edition of our new Tax Update for the Shipping & Offshore sector, in which we inform you about national and international developments, various court decisions, bills and practi ...
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The notion of ‘similar goods’ and the impact of discounts in applying the deductive method of customs valuation

June 24, 2019
On June 20, 2019, the Court of Justice of the European Union (CJEU) rendered its judgment in the Oribalt Rīga (C-1/18) case on the factors relevant to calculating the customs value in accordance with ...
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