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Court of Justice of the European Union gives strict interpretation of VAT invoicing requirements for simplified triangular transactions

December 13, 2022
Because this judgment may have significant practical implications, we discuss the CJEU judgment and its practical impact in more detail.

VAT in the Digital Age proposal issued to modernize the EU VAT system

December 9, 2022
The proposal from the European Commission covers three issues: (1) Digital Reporting Requirements (2) the VAT treatment of the platform economy and (3) changes to e-commerce rules and a ‘single VAT re ...

Court of Justice of the European Union rules on financial integration in a German VAT group

December 8, 2022
The judgments rendered by the CJEU in these cases raise the question whether the Dutch Supreme Court’s interpretation of financial integration is compatible with EU law.

Annual adjustment of salary criterion for highly skilled migrants 2023

December 1, 2022
The gross monthly salaries that apply as of January 1, 2023 have been published. For the coming year, the salary criterion will be increased by 3.47%.

A Global outlook on benefits

November 29, 2022
How can you use terms of employment to create greater employee involvement? How do you incorporate ESG into your terms of employment while at the same time realizing cost savings? A recent public ...

Employers and employees are facing rising (energy) prices: how can they meet one another halfway?

November 14, 2022
Money worries can seriously impact the (mental) health of employees. This ultimately increases the risk of absenteeism due to sickness and employees who are off work for extended periods of time. A se ...

Supreme Court: conversion of former wool factory into shopping mall results in ‘essentially a new building’ for VAT purposes

November 14, 2022
In its judgment, the Supreme Court reconfirmed that it is decisive whether or not the building has undergone structural construction alterations.

Dutch Supreme Court persists with strict interpretation of actual use for VAT recovery right purposes

November 11, 2022
This case is not only relevant for financial institutions, but also for other taxpayers performing VAT-taxed and VAT-exempt services.

Supreme Court answers questions about concept of ‘essentially a new building’ for VAT purposes

November 4, 2022
The preliminary ruling shows that, for ‘essentially a new building’ to have been created, there must have been alterations to the structural construction as a minimum.

CESOP: as of 2024 cross-border payments must be reported for VAT purposes; bill presented to Lower House of Parliament

October 26, 2022
Virtually all of the EU rules on this have become an integral part of the bill that was presented to the Lower House of Parliament on October 24, 2022.

Budget Day 2022: changes to payroll taxes and labor market developments

September 21, 2022
In our memorandum we address the most significant changes proposed for payroll taxes and social security contributions and labor market developments.

The 2023 Tax Plan on two pages

September 20, 2022
We have prepared a two-page overview of the measures contained in the 2023 Tax Plan package.

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