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The government proposes introducing a constant flat rate of 27% as of January 1, 2027. For 2025 and 2026 a percentage of 30% will still apply.

On November 7, 2024 the Noord-Nederland District Court rendered judgment in a case Meijburg & Co had initiated concerning the interest on tax due charged on a corporate income tax assessment for the year 2021. 

It is intended to prevent investment funds qualifying as non-transparent (independently taxable) for a short period of time when the new rules take effect on January 1, 2025.

VAT in the Digital Age (ViDA) is a set of proposals aiming to significantly modernize the EU’s VAT system.

The government proposes introducing a constant flat rate of 27% as of January 1, 2027. For 2025 and 2026 a percentage of 30% will still apply.

The aim of this newsletter is to give you an easy-to-read overview of the latest tax updates in Africa.

It is noteworthy but unfortunate that the Supreme Court skillfully avoided answering the principal question of whether a split interest in itself constitutes a participation.

De nieuwsbrief WOZ en gemeentelijke heffingen besteedt aandacht aan interessante ontwikkelingen en rechtspraak en verschijnt twee keer per jaar. Hierbij presenteren wij u de eerste editie van 2023.

The Court of Justice of the European Union specifically addressed the question about how the supply chain works for VAT purposes.