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The decision of the Court of Justice of the European Union brings key clarifications with regard to the choice of a reference system in transfer pricing State aid reviews.

This case is not only relevant for financial institutions, but also for other taxpayers performing VAT-taxed and VAT-exempt services.

Non-litigants will also be governed by a Supreme Court judgment in these litigation proceedings for the years 2017 through 2020 even if they have not filed a request.

The preliminary ruling shows that, for ‘essentially a new building’ to have been created, there must have been alterations to the structural construction as a minimum.

The spirit and intent of the anti-abuse measures is thus respected.

ABL is a form of secured lending where a loan is granted primarily based on the value of certain types of the borrower’s assets. A lender typically lends up to an agreed percentage of the value of the specific assets (called a borrowing base). Such assets can be trade receivables, inventory, plant and machinery or even real estate.

A limited number of companies whose activities involve the extraction or refining of oil and gas (approximately 40) are expected to become subject to the solidarity levy.

Meijburg Legal is expanding! Lucas Lustermans will join the Banking and Finance practice of Meijburg Legal in the position of partner. Together with the Banking and Finance team, Lucas will focus on further expanding the finance practice within Meijburg Legal, with a particular emphasis on further strengthening the ties with the various finance teams within the growing international KPMG Law Network. Feel free to contact Lucas for advice on national and international financing transactions, including acquisition financing, general corporate finance and project financing.

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

Virtually all of the EU rules on this have become an integral part of the bill that was presented to the Lower House of Parliament on October 24, 2022.