Supreme Court provides clarity on good faith standard under sections 54 and 235 of the Dutch Bankruptcy Act (DBA) and scope of the Mulder q.q./CLBN exception.
Uiteindelijk is het aan de Hoge Raad om te beslissen of met de Wet rechtsherstel box 3 voldoende rechtsherstel wordt geboden. Advocaat-generaal Wattel meent in ieder geval van niet.
If you have not yet filed a personal income tax return for 2022, you can minimize the interest on tax due by requesting an (additional) provisional tax assessment.
In our MTN of February 3, 2023 we informed you about the statutory increase in the rate used for charging interest on tax due on corporate income tax and (interest and royalty) withholding tax assessm ...