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The Advocate General believes that Dutch pension funds are not sufficiently comparable to a UCITS for them to be regarded as a special investment fund.

If you are currently using the old portal for your VAT or OSS returns, we recommend that you decide as soon as possible which option you wish to use to file your returns from July 1, 2024.

Based on the proposed draft bill, a VAT adjustment period of approximately five years will apply.

This is the third Tax Update for the Shipping & Offshore sector for 2023.

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

Welcome to our second edition of ESG Insights for Tax & Legal, keeping you informed of the latest developments in the fast-moving world of ESG!

Meijburg Legal advises Triodos Impact Strategies N.V.’s Triodos Energy Transition Europe Fund (TETEF) in relation to a substantial mezzanine financing arrangement for GIGA Storage B.V. and its subsidiaries (GIGA Storage).

On December 22, 2023 the Ministry of Finance published the Explanatory Notes to Table II. This Decree contains rules and policy on the application of the zero rate for VAT purposes.

The judgment offers welcome practical guidelines. Whether there is a building site for VAT purposes is of major practical importance and must always be assessed on a case-by-case basis.

Although the method of assessment is less clearly defined than in current qualification policy, the legal forms list may offer more practical certainty.