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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.

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 ...

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).

Video: technology in tax departments

July 4, 2019

Learn how KPMG Meijburg & Co uses technology in favour of her clients.

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 ...

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 ...

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). ...

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 ...

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 ...

Start of first internet consultation on new corporate income tax group rule

June 19, 2019

On June 17, 2019, the Deputy Minister of Finance launched an internet consultation on an options document essentially containing four possible solutions for a new corporate income tax group ...

Answers to parliamentary questions about conduit companies

June 18, 2019

On February 26, 2019, the Court of Justice of the European Union (‘CJEU’) rendered two important judgments (on the anti-abuse rules in the Parent-Subsidiary Directive (PSD) and in the Intere ...

FS Tax Newletter | June 2019