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Dutch Supreme Court provides step-by-step plan for VAT qualification of land with remanent buildings

February 12, 2024

The judgment offers welcome practical guidelines. Whether there is a building site for VAT purposes is of major practical importance and must always be assessed on a case-by-case basis.

Tax changes announced in the 2023 Spring Memorandum

May 4, 2023

In particular, property owners, businesses faced with business successions and Box 3 investors will experience the effect of these plans.

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