Tax Update Shipping & Offshore - Spring 2022

This is the first Tax Update for the Shipping & Offshore sector for 2022. A bit later than usual because the focus in the first half of the year has been on developments surrounding Pillar 2 and the maritime sector.

Newsoverview (83)

Transfer of leased building by developer classified as transfer of going concern for VAT purposes despite earlier decision

May 31, 2022
The Arnhem-Leeuwarden Court of Appeals delivered two important rulings for the Dutch real estate practice on May 17, 2022.
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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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Bill on implementation of EU Directive on the exchange of information in the digital platform economy (DAC7)

April 6, 2022
The bill introduces a reporting obligation for digital platform operators to provide the Dutch tax authorities with information about certain users (‘sellers’) on their platform.
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Pro Memoria 2022

January 25, 2022
An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2022 have been summarized for your ...
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Good Practices Tax Control Framework: next steps

January 13, 2022
In its webinar on January 13, 2022, the Dutch Tax and Customs Administration, in collaboration with the Dutch Association of Tax Advisors, provided further details on the background to the Good Practi...
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Good Practices Tax Risk Management

December 17, 2021
Praktijkvoorbeelden om een globaal beeld te geven van hoe een organisatie kan omgaan met verschillende elementen van het Tax Control Framework (TCF).
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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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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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Tax measures for 2022

September 21, 2021
The main features of the proposed measures are addressed in our memorandum. We have also prepared a two-page overview of the measures.
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The 2022 Tax Plan on two pages

September 21, 2021
We have prepared a two-page overview of the measures contained in the 2022 Tax Plan package.
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Relief and recovery package fourth quarter 2021

August 31, 2021
By letter to the Lower House of Parliament dated August 30, 2021 the caretaker government announced that as of October 1, 2021 the generic relief and recovery package would largely end.
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Update on the Dutch VAT position of members of supervisory boards, boards of supervisory directors and comparable committees

August 10, 2021
On August 2, 2021 a new decree on the Dutch VAT position of members of supervisory boards, boards of supervisory directors, complaints advisory committees and review, dispute and comparable committees...
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