A Romanian Court recently sought a preliminary ruling from the Court of Justice of the European Union (‘CJEU”) about the concept of fixed establishment for VAT purposes in the Berlin Chemie case (C-333/20). This case again shows that the concept of fixed establishment for VAT purposes is evolving.
On October 5, 2020 the government presented two Memorandums of Amendment to the bill on the 2021 Tax Plan to the Lower House of Parliament. These memorandums had been announced on Budget Day.
The tonnage regime is a favorable tax regime that was introduced in the Netherlands in 1996 and which can help parties in the maritime / offshore sector to successfully operate in an international playing field. Download our factsheet for all the ins and outs, such as the qualifying activities and flag requirements, of this tax regime.
On September 25, 2020 the government launched an internet consultation to give interested parties the opportunity to respond to the draft bill to introduce a conditional withholding tax on dividends as of 2024.
Talented up-and-coming artists can compete for this prize by submitting a proposal for a unique artwork with a focus on photography. The winner of the Meijburg Art Commission will receive the assignment to actually create the submitted proposal, which will then be added to the art collection of Meijburg & Co Tax Lawyers.
