Round table: navigating tax in challenging times

From the rise of artificial intelligence, ever-expanding globalization, new forms of non-financial reporting, continually changing legislation to the constant shifts in public opinion. How do you overcome these challenges? And above all: how do other corporate tax consultants do that?

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Internet consultation on draft bill to abolish the property transfer tax concurrence exemption for share transactions

March 1, 2023
An internet consultation on a draft bill to abolish the property transfer tax concurrence exemption for share transactions was launched on February 27, 2023.
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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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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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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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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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Without own staff, no fixed establishment for VAT purposes in the case of let property

June 22, 2021
On June 3, 2021 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Titanium Ltd case (case no. C-931/19). The CJEU ruled that a foreign taxable person that does not have its ...
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New questions to CJEU: towards a broader concept of fixed establishment for VAT purposes?

October 9, 2020
A Romanian Court recently sought a preliminary ruling from the Court of Justice of the European Union (‘CJEU”) about the concept of fixed establishment for VAT purposes in the Berlin Chemie case (C-33 ...
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CJEU in A Oy case: co-location services do not constitute the leasing of immovable property, nor any other immovable property service

July 3, 2020
On July 2, 2020 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the A Oy case (C-215/19). The case concerned whether co-location services must be regarded as the leasing of im ...
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Possibility to recover VAT on running costs for vacant property extended

June 30, 2020
On June 26, 2020 the Supreme Court ruled that the VAT on running costs (‘instandhoudingskosten’) for a vacant office building is deductible, even if the owner cannot prove, on the basis of objective i ...
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Transfer of (short-term) leased building by a developer not a transfer of a going concern for VAT purposes

May 15, 2020
In its judgment of May 15, 2020, the Supreme Court upheld the decision by the Court of Appeals. The building in question was leased on a VAT-exempt basis. As a result of this judgment, parties will be ...
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