Dutch Supreme Court judgment on the crediting of dividend withholding tax

On January 19, 2024 the Dutch Supreme Court clarified the rules applying to the crediting of dividend withholding tax for corporate income tax purposes.

Newsoverview (8)

CJEU: no VAT deduction for ‘setting aside’ raised capital after unsuccessful acquisition of a participation

November 16, 2020

If the intended acquisition of a participation cannot be realized, for example due to the corona crisis, we recommend that you examine the VAT implications of this in more detail.

Advocate General at CJEU: VAT deduction limitation for ‘setting aside’ capital raised in expectation of new investment

May 18, 2020

As a result of the corona crisis, setting an investment on hold and holding the capital raised for it may occur more frequently. If the capital is held in expectation of a new investment, we believe i ...

Bill on the Modernization of Partnerships: third time lucky?

March 14, 2019

The consultation document on the bill on the Modernization of Partnerships (‘Bill') was published on February 21, 2019. The current legislation on partnerships dates from the 19th century an ...

Insurance premium tax: CJEU decision on location of risk

January 24, 2019

On January 17, 2019, the Court of Justice of the European Union (‘CJEU’) rendered judgment in a case that dealt with the location of risk for insurance premium tax purposes (case no. C-74/18). The cas ...

Dutch Supreme Court renders important judgment on costs related to the acquisition or disposal of participations

December 12, 2018

For Dutch corporate income tax purposes, the costs related to the acquisition or disposal of shares that are covered by the participation exemption are non-deductible. On December 7, 2018 the Dutch Su ...

CJEU: the purpose of the sale of shares may limit VAT recovery right

November 12, 2018

On November 8, 2018, the Court of Justice of the European Union (hereinafter: CJEU) rendered judgment in the C&D Foods case (C-502/17). The case concerned the recovery of VAT on costs related to a ...

CJEU: VAT recovery also permissible for unsuccessful acquisition

October 18, 2018

On October 17, 2018, the Court of Justice of the European Union (hereinafter: CJEU) rendered judgment in the Ryanair case (C-249/17). The case concerned the Irish airline Ryanair, which had incurred c ...

Is VAT on services deductible in the case of the proposed sale of a participation if the sale ultimately does not proceed?

October 2, 2017

We recently informed you about the request for a preliminary ruling in the Ryanair case (C-249-17). That case, pending before the Court of Justice of the European Union (hereinafter: CJEU), conce ...

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