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.

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Deputy Minister announces change to Box 3

September 12, 2019

On September 6, 2019 the Deputy Minister announced that a bill would be presented before the summer of 2020 to amend the taxation of income from savings and investment in Box 3. According to the initi ...

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 ...

“An aging population and digitization are eroding the tax base.”

September 2, 2019

A digitizing economy and an aging population are creating financial problems for governments and forcing them to look at the financing of public expenditure over the longer term. In other words, the s ...

“In a digital world, we don’t just tax profits in the country where a business has a physical presence.”

August 27, 2019

Most international businesses pay taxes via local offices (permanent establishments) on profits they realize in other countries. But in today’s digital economy there is often no such thing as a perman ...

“Consumers are now digital resources that are mined without being paid for.”

August 26, 2019

The current tax system is no longer adequate because it is not designed for digital business models like Airbnb, Uber, or Amazon. This gives rise to international tax debates, which sometimes raise th ...

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 ...

Bill implementing the Mandatory Disclosure Directive (DAC6) presented to Lower House

July 16, 2019

On July 12, 2019, the bill to implement the EU Directive on mandatory disclosure (DAC6), which took effect on June 25, 2018, was presented to the Lower House. This Directive provides for the mandatory ...

Supreme Court judgment on bonus shares and fixed exemption in the work-related costs rules (standard practice criterion)

July 15, 2019

On July 12, 2019, the Supreme Court published the judgment in a case litigated by Meijburg & Co concerning the question whether the allocation of bonus shares can be placed under the fixed exempti ...

EU and Mercosur concluded on trade agreement

July 12, 2019

After 20 years of negotiations, the European Union and Mercosur states - Argentina, Brazil, Paraguay and Uruguay, on June 28, 2019 reached a political agreement for an ambitious, balanced and comprehe ...

Brexit: ‘We agree to disagree’

July 11, 2019

Who will be elected by the members of the Conservative Party? Will it be Boris Johnson or Jeremy Hunt? For the time being, Boris Johnson seems to be the favourite. On 22 July it will be announced who ...

Supreme Court confirms broad interpretation of VAT group

July 10, 2019

In the Netherlands, multiple VAT taxable persons can together be regarded as a VAT group. This is particularly favorable in the case of a limited VAT recovery right.

No VAT recovery for university’s investment activities

July 9, 2019

On July 3, 2019, the Court of Justice of the European Union (‘CJEU’) rendered judgment in the University of Cambridge case (C‑316/18). This case concerns the VAT recovery right of a university that co ...

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