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Building Blocks for a Better Tax System

May 20, 2020
On May 18, 2020 the ‘Building Blocks for a Better Tax System’ package was published. The reports, which together contain more than 1000 pages of text, have resulted in 169 detailed policy options on a ...

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 ...

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 ...

Second update of policy statement on corona crisis tax measures

May 8, 2020
The previous updated policy statement has now been replaced by the policy statement of May 6, 2020, in which the approvals in the previous policy statement are supplemented with new approvals, includi ...

CJEU in Dong Yang case: subsidiary could be a fixed establishment for VAT purposes

May 7, 2020
On May 7, 2020 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the Dong Yang Electronics case (C-547/18). The case concerned whether a subsidiary may, for VAT purposes, consti ...

The taxing effects of COVID-19 on private companies

May 6, 2020
Not only are companies assessing the impact of the multitude of changing circumstances created by COVID-19, they are also having to sort through a host of new laws and regulations to determine how the ...

Updated policy statement on corona crisis tax measures, including with regard to deferral of payment

April 29, 2020
By policy statement dated April 14, 2020 the Deputy Minister of Finance announced a number of specific approvals as a result of the corona crisis. That policy statement has now been replaced by the po ...

Multilateral Instrument: Where do we stand?

April 28, 2020
The multilateral instrument (MLI) entered into force in the Netherlands on January 1, 2020. For many treaties this means that the application of such a treaty is not as self-evident as before. Do ...

Expansion of group approach in the NOW and easing of several other measures

April 24, 2020
By letter dated April 22, 2020 the Minister of Social Affairs and Employment announced an important expansion of the group approach in the NOW. We discuss this expansion briefly. We also discuss the a ...

Additional tax measures related to corona crisis announced

April 24, 2020
The government is introducing additional tax measures as a result of the corona crisis. By letter dated April 24, 2020 sent to the Lower House of Parliament, the Deputy Minister of Finance announced s ...

Deputy Minister releases policy statement with corona crisis tax measures

April 17, 2020
By letter dated April 14, 2020 sent to the Lower House of Parliament, the Deputy Minister of Finance released a policy statement that further elaborates on the emergency tax measures by means of the g ...

Summary of report by the Advisory Committee on the Taxation of Multinationals

April 15, 2020
The Committee was asked to advise on measures to make the taxation of the profits of multinationals fairer, while at the same time ensuring that the Netherlands remains attractive for Dutch head offic ...

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