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The Minister of Finance has asked the Dutch Chamber of Commerce to temporarily stop providing information from the UBO register, effective as of November 22, 2022.

Given the current situation where cross-border workers are still working from home of a permanent basis, the end of the No Impact policy could affect many employers and employees.

In its judgment, the Supreme Court reconfirmed that it is decisive whether or not the building has undergone structural construction alterations.

Aldo Mariani has been appointed as Head of Global Tax Dispute Resolution and Controversy Services network

Money worries can seriously impact the (mental) health of employees. This ultimately increases the risk of absenteeism due to sickness and employees who are off work for extended periods of time. A setback in an already tight labor market. Persistently high inflation, caused partly by high energy prices, means that employers are looking for ways to financially support their employees. What are the measures available to employers and what are their tax consequences?

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.