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CBAM is part of the EU Green Deal / Fit for 55 package and targets imports of products in carbon-intensive industries.

This is a significant development as the EU is considered a first mover. Other countries are now likely to follow.

Because this judgment may have significant practical implications, we discuss the CJEU judgment and its practical impact in more detail.

The proposal from the European Commission covers three issues: (1) Digital Reporting Requirements (2) the VAT treatment of the platform economy and (3) changes to e-commerce rules and a ‘single VAT registration’.

The judgments rendered by the CJEU in these cases raise the question whether the Dutch Supreme Court’s interpretation of financial integration is compatible with EU law.

The gross monthly salaries that apply as of January 1, 2023 have been published. For the coming year, the salary criterion will be increased by 3.47%.

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

How can you use terms of employment to create greater employee involvement? How do you incorporate ESG into your terms of employment while at the same time realizing cost savings? A recent publication from our global KPMG Rewards network focuses on these questions

De KPMG Belgium-Holland Desk nieuwsbrief verschijnt maandelijks met uitzondering van juli en augustus. In deze nieuwsbrief gaan wij in op actuele ontwikkelingen op fiscaal gebied in Nederland en België.

The District Court of Overijssel recently rendered a judgment in respect of a dispute between an owner of a floating solar park (the plaintiff) and the tax officer of the joint tax office Lococensus-Tricijn (gemeenschappelijk belastingkantoor Lococensus-Tricijn) (the defendant).