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Advocate General at the CJEU in BlackRock VAT case: a single fund management service is, in principle, not partly VAT-exempt

March 12, 2020
On March 11, 2020 Advocate General (‘AG’) Pikamäe at the Court of Justice of the European Union rendered his Opinion in the BlackRock Investment Management (UK) Limited case (C-231/19). The AG conclud ...

eRecognition mandatory for businesses filing their own tax returns

January 21, 2020
If you file your own payroll tax or corporate income tax returns via the portal of the Dutch tax authorities, we recommend that you apply for eRecognition (eHerkenning) in good time. It appears from t ...

Final Dutch VAT return of 2019: Correction based on the VAT Deduction Exclusion Decree and the private use of company cars

January 15, 2020
We have updated our memorandum regarding the VAT correction on promotional gifts and other benefits, such as staff benefits. Furthermore, the VAT correction based on the private use of company cars is ...

Upper House adopts 2020 Tax Plan package and bills on ATAD2 and DAC6

December 18, 2019
Along with the adoption of the 2020 Tax Plan package and the bills on the implementation of ATAD2 and DAC6, the Upper House also adopted several motions.

Major changes EU VAT and e-commerce 2021

December 10, 2019
New VAT rules for e-commerce will be introduced in the European Union (EU) as of January 1, 2021. In this blog Max van de Ven, Andy van Esdonk and Giancarlo Stanco, of KPMG Meijburg & Co, each sha ...

Advocate General at CJEU in Dong Yang VAT case

November 15, 2019
On November 14, 2019 Advocate General Kokott rendered her Opinion in the Dong Yang Electronics case (C-547/18). 

VAT on services provided by a head office to its fixed establishment? Skandia 2.0

November 1, 2019
On October 30, 2019, the Swedish Supreme Court announced to refer to the European Court of Justice (‘CJEU’) the question whether services provided by a Danish head office to its fixed establishment in ...

New VAT small businesses scheme as of January 1, 2020

October 29, 2019
The advent of the internet and the digital economy has seen an exponential increase in the number of small businesses in the Netherlands in recent years. Digital platforms quickly and efficiently matc ...

CJEU: VAT payable on assignment of a debt recognized in enforcement proceedings

October 22, 2019
On October 17, 2019, the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Paulo Nascimento Consulting case (no. C-692/17) concerning the VAT treatment of the assignment of a de ...

Services related to the operation of ATMs not exempt from VAT

October 7, 2019
On October 3, 2019 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Cardpoint GmbH case (case no. C-42/18) about the scope of the VAT exemption for transactions concerning ...

Tax Update Shipping & Offshore - September 2019

September 4, 2019
This is the third edition of our Tax Update for the Shipping & Offshore sector, in which we inform you about national and international developments, various court decisions, bills and practical e ...

FS Tax Newletter | September 2019

August 9, 2019
This newsletter includes VAT-related topics covering, for example, the VAT position of supervisory board members and similar officials and the possibility of VAT on compensation in the event of premat ...

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