On August 22, 2022 the District Court of Amsterdam rendered judgment in a case concerning the termination of the banking relationship .The Court ruled that the termination by the bank of the banking r ...
On December 14, 2022 the Court of Appeals in ‘s-Hertogenbosch asked the Court of Justice of the EU (CJEU) for a preliminary ruling in a case dealing with net taxation.
The District Court of Overijssel recently rendered a judgment in respect of a dispute between an owner of a floating solar park (the plaintiff) and the tax officer of the joint tax office Lococensus-T ...
In practice, large amounts in dividend tax are avoided via various forms of dividend stripping, which the Dutch tax authorities cannot properly combat with the legal instruments currently available to ...
Since the 1st of January 2022 only a limited amount of GBP and JPY London IBOR’s (“LIBOR”) are published (the so called “synthetic LIBOR’s). The UK’s Financial Conduct Authority has clarified that the ...
An easy-to-use reference work that will help businesses, institutions and organizations in their accounting practices. The tax rates, premiums and contributions for 2022 have been summarized for your ...
On December 22, 2021 the European Commission published a proposal for a directive aimed at preventing the misuse of shell entities and arrangements for tax purposes.
In practice, substantial (albeit not easily quantifiable) amounts in dividend tax are avoided via various forms of dividend stripping, which the Dutch tax authorities cannot properly combat with the c ...
Although the essence of the bill has remained the same, the 4th Memorandum of Amendment contains several essential changes to the scope and the tax methodology.
The report contains 15 recommendations, divided into six tax and nine non-tax policy options. At the same time, the Deputy Minister of Finance sent the government’s response to this report to the Lowe ...