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Impact of transfer pricing adjustments on EU customs valuation

August 27, 2020
Many companies are not aware that retrospective intercompany transfer pricing adjustments could potentially impact the customs valuation of goods imported into the EU. It is therefore imperative that ...
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Postponement of the e-commerce EU VAT package to 1 July 2021 confirmed.

July 23, 2020
The postponement of the effective date of the e-commerce EU VAT package to 1 July 2021 has been confirmed by the Council of the EU on 22 July 2020. E-commerce businesses will need to get their data, s ...
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Confirmation by CJEU in BlackRock case: a single management service is not partly VAT-exempt

July 3, 2020
On July 2, 2020 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the BlackRock Investment Management (UK) Limited case (C-231/19). The CJEU concluded that a single fund managem ...
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CJEU in A Oy case: co-location services do not constitute the leasing of immovable property, nor any other immovable property service

July 3, 2020
On July 2, 2020 the Court of Justice of the European Union (‘CJEU’) rendered judgment in the A Oy case (C-215/19). The case concerned whether co-location services must be regarded as the leasing of im ...
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Guidelines on Mandatory Disclosure Rules (DAC6) published

July 1, 2020
During the parliamentary debates on the Dutch implementation of the Mandatory Disclosure Rules (DAC6) it was acknowledged that, in practice, it can be difficult to determine whether or not a certain a ...
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Possibility to recover VAT on running costs for vacant property extended

June 30, 2020
On June 26, 2020 the Supreme Court ruled that the VAT on running costs (‘instandhoudingskosten’) for a vacant office building is deductible, even if the owner cannot prove, on the basis of objective i ...
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Supreme Court judgment with possible implications for the Dutch VAT position of complaints advisory committee members and similar officials

June 29, 2020
The Supreme Court ruled that the chairperson or an ordinary member of a complaints advisory committee within the meaning of Section 7:13 of the General Administrative Law Act does not qualify as a VAT ...
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Postponement of deadline for notifications under the Mandatory Disclosure Rules (DAC6)

June 29, 2020
Recently, agreement was reached at the EU level on postponing by six months the deadline(s) for notifying reportable cross-border arrangements to the Dutch tax authorities under the Mandatory Disclosu ...
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Court: entitlement to 4% interest on refunds of VAT levied contrary to EU law

June 25, 2020
The District Court ruled that the phrase ‘taxes levied contrary to EU law’ should be interpreted neutrally. No conditions were imposed as to the reason for or cause of the undue payment. According to ...
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Updated Decree on Mutual Agreement Procedures

June 24, 2020
The Decree provides, from a Dutch perspective, a detailed explanation and interpretation of the implementation of mutual agreement procedures (MAP’s) as regulated in the Tax Dispute Resolution Mechani ...
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Transfer pricing in times of crisis: what should you do?

June 18, 2020
On Thursday June 11th, KPMG Meijburg & Cos transfer pricing team organized a webcast to share the first experiences regarding transfer pricing issues in the context of the COVID-19 crisis. We have ...
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CJEU in World Comm Trading case: always adjust the recovery of VAT after receipt of a discount at a later date

June 5, 2020
The European Court of Justice ruled that a price discount leads to an adjustment of the recipient’s VAT recovery, even in the absence of a (credit) invoice specifying the supplies to which the discoun ...
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