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Q&A: Tax policy developments for governments and multinationals

July 17, 2020
The European Green Deal suggests that well-designed tax reforms can boost economic growth and help reduce greenhouse gas emissions by ensuring an effective carbon pricing.

Private member’s bill on conditional final settlement of dividend withholding tax presented to Lower House

July 13, 2020
The private member’s bill concerns cross-border reorganizations by companies (head offices) resident in the Netherlands that are members of a group as referred to in Section 24b of the Dutch Civil Cod ...

Confirmation by CJEU in BlackRock case: a single management service is not partly VAT-exempt

July 3, 2020
On July 2, 2020 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the BlackRock Investment Management (UK) Limited case (C-231/19). The CJEU concluded that a single fund managem ...

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 ...

Operational Transfer Pricing: automation can bring you closer

July 2, 2020
OTP is the management of transfer pricing data, processes and governance using technology. An effective OTP program aligns transfer pricing requirements with commercial goals. This article exp ...

The Netherlands: gradual lifting of travel ban for non-EU citizens as of July 1, 2020 (COVID-19)

July 2, 2020
As of July 1, 2020 the Netherlands will no longer maintain the travel ban for citizens of the following 14 countries: Algeria, Australia, Canada, Georgia, Japan, Montenegro, Morocco, New Zealand, Rwan ...

Guidelines on Mandatory Disclosure Rules (DAC6) published

July 1, 2020
During the parliamentary debates on the Dutch implementation of the Mandatory Disclosure Rules (DAC6) it was acknowledged that, in practice, it can be difficult to determine whether or not a certain a ...

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 ...

Supreme Court judgment with possible implications for the Dutch VAT position of complaints advisory committee members and similar officials

June 29, 2020
The Supreme Court ruled that the chairperson or an ordinary member of a complaints advisory committee within the meaning of Section 7:13 of the General Administrative Law Act does not qualify as a VAT ...

Postponement of deadline for notifications under the Mandatory Disclosure Rules (DAC6)

June 29, 2020
Recently, agreement was reached at the EU level on postponing by six months the deadline(s) for notifying reportable cross-border arrangements to the Dutch tax authorities under the Mandatory Disclosu ...

Court: entitlement to 4% interest on refunds of VAT levied contrary to EU law

June 25, 2020
The District Court ruled that the phrase ‘taxes levied contrary to EU law’ should be interpreted neutrally. No conditions were imposed as to the reason for or cause of the undue payment. According to ...

Conditions published for the extension of the NOW scheme (NOW-2)

June 25, 2020
On May 20, 2020, the government announced its intention to extend the NOW-1. The substantive details of this extension were published, on June 25, 2020, by Decree of June 22, 2020 under the name: Seco ...

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