


Private member’s bill on conditional final settlement of dividend withholding tax presented to Lower House
The private member’s bill concerns cross-border reorganizations by companies (head offices) resident in the Netherlands that are members of a group as referred to in Section 24b of the Dutch Civil Code or similar foreign rules with a consolidated net turnover of at least EUR 750 million.

CJEU in A Oy case: co-location services do not constitute the leasing of immovable property, nor any other immovable property service
On July 2, 2020 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the A Oy case (C-215/19). The case concerned whether co-location services must be regarded as the leasing of immovable property or as another immovable property service. In many EU Member States the VAT treatment of co-location services is not uniform and this judgment thus provides practical guidance.

Confirmation by CJEU in BlackRock case: a single management service is not partly VAT-exempt
On July 2, 2020 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the BlackRock Investment Management (UK) Limited case (C-231/19). The CJEU concluded that a single fund management service cannot be partly VAT-exempt. The outcome of this judgment is not only important for taxpayers that are involved with investment funds, but also for providers and purchasers of other types of composite services.

The Netherlands: gradual lifting of travel ban for non-EU citizens as of July 1, 2020 (COVID-19)
As of July 1, 2020 the Netherlands will no longer maintain the travel ban for citizens of the following 14 countries: Algeria, Australia, Canada, Georgia, Japan, Montenegro, Morocco, New Zealand, Rwanda, Serbia, South Korea, Thailand, Tunisia and Uruguay. The travel ban for Chinese citizens will be lifted as soon as China again allows EU citizens to enter the country.
Operational Transfer Pricing: automation can bring you closer
OTP is the management of transfer pricing data, processes and governance using technology. An effective OTP program aligns transfer pricing requirements with commercial goals.
This article explores why OTP is now attracting renewed attention, it dispels common misconceptions about OTP and highlights its potential benefits.

Guidelines on Mandatory Disclosure Rules (DAC6) published
During the parliamentary debates on the Dutch implementation of the Mandatory Disclosure Rules (DAC6) it was acknowledged that, in practice, it can be difficult to determine whether or not a certain arrangement is reportable. The Guidelines for Reportable Cross-border Arrangements published on June 30, 2020 by Decree dated June 24, 2020, provide further details about the reporting obligation for ‘Dutch’ intermediaries or ‘relevant taxpayers’.

Possibility to recover VAT on running costs for vacant property extended
On June 26, 2020 the Supreme Court ruled that the VAT on running costs (‘instandhoudingskosten’) for a vacant office building is deductible, even if the owner cannot prove, on the basis of objective information, their intention to lease out the property subject to VAT. This judgment has an important outcome for the real estate practice.

Postponement of deadline for notifications under the Mandatory Disclosure Rules (DAC6)
Recently, agreement was reached at the EU level on postponing by six months the deadline(s) for notifying reportable cross-border arrangements to the Dutch tax authorities under the Mandatory Disclosure Rules (DAC6). By letter to the Lower House of Parliament dated June 26, 2020, the Deputy Minister informed the Lower House that he will also be granting a postponement in the Netherlands by way of a policy statement of the same date enclosed with that letter.

Supreme Court judgment with possible implications for the Dutch VAT position of complaints advisory committee members and similar officials
The Supreme Court ruled that the chairperson or an ordinary member of a complaints advisory committee within the meaning of Section 7:13 of the General Administrative Law Act does not qualify as a VAT taxable person. To date, the Dutch tax authorities have designated members of a complaints advisory committee as VAT taxable persons. This judgment therefore deviates from current Dutch practice.