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Supreme Court: conversion of former wool factory into shopping mall results in ‘essentially a new building’ for VAT purposes

November 14, 2022
In its judgment, the Supreme Court reconfirmed that it is decisive whether or not the building has undergone structural construction alterations.
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CJEU annuls Commission decision on Luxembourg transfer pricing ruling

November 14, 2022
The decision of the Court of Justice of the European Union brings key clarifications with regard to the choice of a reference system in transfer pricing State aid reviews.
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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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Supreme Court answers questions about concept of ‘essentially a new building’ for VAT purposes

November 4, 2022
The preliminary ruling shows that, for ‘essentially a new building’ to have been created, there must have been alterations to the structural construction as a minimum.
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Letter to Lower House of Parliament regarding requests for ex-officio reduction in Box 3 tax liability for non-litigants

November 4, 2022
Non-litigants will also be governed by a Supreme Court judgment in these litigation proceedings for the years 2017 through 2020 even if they have not filed a request.
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Temporary solidarity contribution by fossil fuel sector

November 3, 2022
A limited number of companies whose activities involve the extraction or refining of oil and gas (approximately 40) are expected to become subject to the solidarity levy.
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Get started with asset-based lending: download brochure

November 3, 2022
ABL is a form of secured lending where a loan is granted primarily based on the value of certain types of the borrower’s assets. A lender typically lends up to an agreed percentage of the value of the ...
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Policy statement on Hybrid Mismatches updated; no longer double taxation in cost-plus situations

November 3, 2022
The spirit and intent of the anti-abuse measures is thus respected.
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Meijburg Legal breidt uit met Lucas Lustermans!

November 1, 2022
Meijburg Legal is expanding! Lucas Lustermans will join the Banking and Finance practice of Meijburg Legal in the position of partner. Together with the Banking and Finance team, Lucas will focus on f ...
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NL-Africa Tax Desk newsletter – October 2022

October 31, 2022
The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.
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KPMG Belgium-Holland Desk Newsletter | October 2022

October 27, 2022
De KPMG Belgium-Holland Desk nieuwsbrief verschijnt maandelijks met uitzondering van juli en augustus. In deze nieuwsbrief gaan wij in op actuele ontwikkelingen op fiscaal gebied in Nederland en Belgi ...
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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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