Financial services News

VAT recovery based on actual use permitted for bank

On March 27, 2020 the Court of Appeals Den Bosch rendered an interesting judgment about the recovery of VAT in a case concerning a financial institution. The Court ruled that the bank’s ‘actual use me ...

Advocate General at the CJEU in BlackRock VAT case: a single fund management service is, in principle, not partly VAT-exempt

On March 11, 2020 Advocate General (‘AG’) Pikamäe at the Court of Justice of the European Union rendered his Opinion in the BlackRock Investment Management (UK) Limited case (C-231/19). The AG conclud ...

FS Tax Newsletter | April 2019

The first quarter of 2019 has come to an end and we are presenting our second FS Tax Newsletter for this year. In this newsletter, we have summarized the most recent tax-related developments in the FS ...

FS Tax Newsletter issue 37 | February, 2019

In this first FS Tax Newsletter for 2019 we will summarize the most important tax developments of the last two months and will inform you about the upcoming FATCA and CRS reporting deadlines.

FS Tax Newsletter Issue 36 | December 2018

It is nearly the end of the year and you are probably at your busiest as things have to be finished up before December 31, goals have to be set for next year and the Christmas holiday is quickly appro ...

VAT exemption on individual investment management where funds are pooled

On November 8, 2018, the groundbreaking judgment that the Court of Appeal in Amsterdam had rendered on the VAT exemption for the management of special investment funds (SIFs), was published. ...

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