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ESG Insights for Tax & Legal | April 2025

April 30, 2025
Welcome to our ESG Insights for Tax & Legal, keeping you informed of the latest developments in the fast-moving world of ESG!

The EU Simplification Omnibus initiative: a new plan for EU's sustainable prosperity and competitiveness

February 28, 2025
The European Commission has adopted new proposals that will simplify EU rules for citizens and business. In the recent Competitiveness Compass, the Commission set out its vision to make the ...

Class action against interest on tax due

February 18, 2025
On February 7, 2025 the Deputy Minister of Finance decided to designate as a class action four categories of notices of objection against interest on tax due that had been charged.

Inframarginal electricity levy - Tax return deadline April 1, 2025

February 17, 2025
The inframarginal electricity levy (IME) is temporary legislation capping the revenue of electricity producers for the period December 1, 2022 through July 1, 2023 

VAT disputes

February 12, 2025
Organizations are increasingly finding themselves involved in tax disputes with tax authorities. This is happening in the Netherlands, but also elsewhere. As a result of increasing digitalization and ...

ESG Insights for Tax & Legal | January 2025

January 21, 2025
Welcome to our ESG Insights for Tax & Legal, keeping you informed of the latest developments in the fast-moving world of ESG!

Updated ESG Tax Tracker - Global developments in ESG-related taxes, incentives and grants

January 16, 2025
The KPMG ESG Tax Tracker, providing insight into the global ESG and Sustainability landscape for taxes, incentives and grants. The regulatory landscape is changing rapidly. Governments across the glob ...

Customs Law and Controversy

January 14, 2025
Organizations are increasingly finding themselves involved in tax disputes with tax authorities. This is happening in the Netherlands, but also elsewhere. Greater trade barriers and geopolitical tensi ...

Amended VAT guidelines have major consequences for VAT position holding companies

December 11, 2024
The changes will have a major impact on all organizations with holding activities and action will need to be taken before July 1, 2025.

Transfer pricing and controversy

December 4, 2024
Organizations are increasingly finding themselves involved in tax disputes with tax authorities. This is happening in the Netherlands, but also elsewhere.Companies that operate at the international le ...

8% interest on corporate income tax due contrary to principle of proportionality

November 7, 2024
On November 7, 2024 the Noord-Nederland District Court rendered judgment in a case Meijburg & Co had initiated concerning the interest on tax due charged on a corporate income tax assessment for t ...

The role of the cassation lawyer and litigating about points of law

November 5, 2024
Disputes often don’t end up in court; in most cases they are resolved after consulting with the Dutch tax authorities. But sometimes a case is litigated up to the highest judicial body, especially if ...

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