Mergers and Acquisitions (M&A)

Amended VAT guidelines have major consequences for VAT position holding companies

The changes will have a major impact on all organizations with holding activities and action will need to be taken before July 1, 2025.

CJEU: no VAT deduction for ‘setting aside’ raised capital after unsuccessful acquisition of a participation

If the intended acquisition of a participation cannot be realized, for example due to the corona crisis, we recommend that you examine the VAT implications of this in more detail.

Advocate General at CJEU: VAT deduction limitation for ‘setting aside’ capital raised in expectation of new investment

As a result of the corona crisis, setting an investment on hold and holding the capital raised for it may occur more frequently. If the capital is held in expectation of a new investment, we believe i ...

Is VAT on services deductible in the case of the proposed sale of a participation if the sale ultimately does not proceed?

We recently informed you about the request for a preliminary ruling in the Ryanair case (C-249-17). That case, pending before the Court of Justice of the European Union (hereinafter: CJEU), conce ...

CJEU: VAT recovery also permissible for unsuccessful acquisition

On October 17, 2018, the Court of Justice of the European Union (hereinafter: CJEU) rendered judgment in the Ryanair case (C-249/17). The case concerned the Irish airline Ryanair, which had incurred c ...

CJEU: the purpose of the sale of shares may limit VAT recovery right

On November 8, 2018, the Court of Justice of the European Union (hereinafter: CJEU) rendered judgment in the C&D Foods case (C-502/17). The case concerned the recovery of VAT on costs related to a ...

Dutch Supreme Court renders important judgment on costs related to the acquisition or disposal of participations

For Dutch corporate income tax purposes, the costs related to the acquisition or disposal of shares that are covered by the participation exemption are non-deductible. On December 7, 2018 the Dutch Su ...

Insurance premium tax: CJEU decision on location of risk

On January 17, 2019, the Court of Justice of the European Union (‘CJEU’) rendered judgment in a case that dealt with the location of risk for insurance premium tax purposes (case no. C-74/18). The cas ...

Bill on the Modernization of Partnerships: third time lucky?

The consultation document on the bill on the Modernization of Partnerships (‘Bill') was published on February 21, 2019. The current legislation on partnerships dates from the 19th century an ...

Amended VAT guidelines have major consequences for VAT position holding companies

CJEU: no VAT deduction for ‘setting aside’ raised capital after unsuccessful acquisition of a participation

Advocate General at CJEU: VAT deduction limitation for ‘setting aside’ capital raised in expectation of new investment

Is VAT on services deductible in the case of the proposed sale of a participation if the sale ultimately does not proceed?

CJEU: VAT recovery also permissible for unsuccessful acquisition

CJEU: the purpose of the sale of shares may limit VAT recovery right

Dutch Supreme Court renders important judgment on costs related to the acquisition or disposal of participations

Insurance premium tax: CJEU decision on location of risk

Bill on the Modernization of Partnerships: third time lucky?

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