EU law

New questions to CJEU: towards a broader concept of fixed establishment for VAT purposes?

A Romanian Court recently sought a preliminary ruling from the Court of Justice of the European Union (‘CJEU”) about the concept of fixed establishment for VAT purposes in the Berlin Chemie case (C-333/20). This case again shows that the concept of fixed establishment for VAT purposes is evolving.

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Internet consultation on the Introduction of a conditional withholding tax on dividends Act

On September 25, 2020 the government launched an internet consultation to give interested parties the opportunity to respond to the draft bill to introduce a conditional withholding tax on dividends as of 2024.

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Postponement of the e-commerce EU VAT package to 1 July 2021 confirmed.

The postponement of the effective date of the e-commerce EU VAT package to 1 July 2021 has been confirmed by the Council of the EU on 22 July 2020. E-commerce businesses will need to get their data, systems and processes ready for these major changes on time.

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Webcast Mandatory Disclosure Rules (DAC6): latest developments

On Thursday July 9, from 4:00 p.m. to 5:30 p.m. KPMG Meijburg is hosting a webcast in which the latest developments regarding the Mandatory Disclosure Rules (MDR) will be discussed.

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Court: entitlement to 4% interest on refunds of VAT levied contrary to EU law

The District Court ruled that the phrase ‘taxes levied contrary to EU law’ should be interpreted neutrally. No conditions were imposed as to the reason for or cause of the undue payment. According to the District Court, it is irrelevant whether the taxpayer is to blame for the, in hindsight, undue tax.

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Withholding tax on dividends to low tax jurisdictions as of 2024

The measure will apply to cash flows to countries with a profit tax rate of less than 9% and to countries appearing on the EU blacklist, even if the Netherlands has a tax treaty with these countries.

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Upper House adopts 2020 Tax Plan package and bills on ATAD2 and DAC6

Along with the adoption of the 2020 Tax Plan package and the bills on the implementation of ATAD2 and DAC6, the Upper House also adopted several motions.

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EU treaty freedoms and state aid

Do you have questions about the treaty freedoms under the Treaty on European Union? Or do you want to know more about tax rulings and state aid? Meijburg & Co’s team of professionals is here to help. Read more about it here.

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Advice on EU direct tax directives

Within the EU, there are so many directives on direct taxes that it is sometimes difficult to know everything. Do you require advice on a particular directive? Meijburg & Co’s specialists are here to help.

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