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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Facilitated Customs Arrangement: Does it work and at what price?

June 27, 2018

On July 12, 2018 UK Prime Minister Theresa May has published the long awaited Brexit White Paper. It is a comprehensive and ambitious plan which aims on the one hand to preserve a frictionless trade b ...

Deputy Minister of Finance releases new Transfer Pricing Decree

May 15, 2018

On May 11, 2018, the Dutch Deputy Minister of Finance published a new Transfer Pricing Decree, dated April 22, 2018 (no. 2018-6865). This decree replaces the Transfer Pricing Decree of November 14, 20 ...

30% ruling shortened to five years as of January 1, 2019

April 23, 2018

The 30% ruling is a form of tax relief for employees coming to the Netherlands who are recruited from abroad and who possess specific expertise that is not present or is scarce in the Dutch labor mark ...

Political agreement reached on proposal for mandatory disclosure of reportable cross-border arrangements by intermediaries

March 13, 2018

On March 13, 2018, the European Council reached political agreement on the proposal for amending the Directive on administrative cooperation in the field of taxation (Directive 2011/16/EU or DAC).

Court of Justice of the European Union also applies per element approach to the Netherlands

February 23, 2018

On February 22, 2018, the Court of Justice of the European Union (CJEU) rendered judgment in two interesting corporate income tax cases for which the Dutch Supreme Court had requested preliminary ruli ...

EU and Japan finalize Economic Partnership Agreement

December 14, 2017

On December 8, 2017, the EU and Japan announced the successful conclusion of the negotiations regarding the Economic Partnership Agreement (EPA). The EPA is to date the biggest bilateral trade agreeme ...

The Supreme Court: interim evaluation of 30% ruling permissible after introduction of 150-kilometer criterion

December 12, 2017

The 30% ruling is a fixed allowance paid to compensate for the costs of a temporary stay outside the country of origin (extraterritorial expenses). Since January 1, 2012 only employees who reside ...

Customs duties refund opportunity extended for recalls and warranties

November 2, 2017

On October 12, 2017 the European Court of Justice (“CJEU”) ruled in favor of Meijburg & Co’s warranty and recall case (C-661/15), meaning that the period for price adjustments has been extended fr ...

Is VAT on services deductible in the case of the proposed sale of a participation if the sale ultimately does not proceed?

October 2, 2017

We recently informed you about the request for a preliminary ruling in the Ryanair case (C-249-17). That case, pending before the Court of Justice of the European Union (hereinafter: CJEU), conce ...

Meijburg Art Commission Winner 2017

September 22, 2017

Unseen and KPMG Meijburg & Co are delighted to announce that Pasi Orrensalo is the winner of this year’s Meijburg Art Commission.

European Commission communication on taxation of the digital economy

September 21, 2017

Following the informal meeting of the Economic and Financial Affairs Council (Ecofin) of the European Union held in Tallinn on September 15 and 16, 2017, the European Commission published its Com ...

Recent developments concerning EU and U.S. export controls and sanctions

August 30, 2017

Being compliant with export control and sanctions legislation is of great importance for companies engaged in international trade as violation of this legislation can lead to severe penalties as well ...

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