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Dutch Customs to increase audits / checks on customs valuation and e-commerce and on the classification of certain goods originating from the United States

December 19, 2019
On December 17, 2019, Dutch Customs announced that in the coming months more audits / checks will be carried out with regard to the customs value and classification of goods (the commodity code). Spec ...
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Upper House adopts 2020 Tax Plan package and bills on ATAD2 and DAC6

December 18, 2019
Along with the adoption of the 2020 Tax Plan package and the bills on the implementation of ATAD2 and DAC6, the Upper House also adopted several motions.
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Dutch Customs grants postponement to exporters not established in the Union

November 19, 2019
Who can act as an exporter? This question has been causing considerable commotion in the Union for some time now. 
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EU-Singapore trade deal to take effect this month

November 13, 2019
On November 8, 2019 the EU Council approved the EU-Singapore Free Trade Agreement (EUSFTA), which will enter into force on November 21, 2019. 
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Brexit Update: EU grants delay until January 31, 2020

October 31, 2019
After a long period of silence, there has been a rapid succession of Brexit developments. Our Brexit taskforce, comprising Brexit specialists from KPMG Meijburg & Co and KPMG, would like to update ...
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Budget Day 2019: changes to payroll taxes

September 20, 2019
On Budget Day, September 17, 2019, the Cabinet presented the 2020 Tax Plan package to the Lower House. In this memorandum we address the most significant changes proposed for payroll taxes and social ...
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Supreme Court judgment on bonus shares and fixed exemption in the work-related costs rules (standard practice criterion)

July 15, 2019
On July 12, 2019, the Supreme Court published the judgment in a case litigated by Meijburg & Co concerning the question whether the allocation of bonus shares can be placed under the fixed exempti ...
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EU and Mercosur concluded on trade agreement

July 12, 2019
After 20 years of negotiations, the European Union and Mercosur states - Argentina, Brazil, Paraguay and Uruguay, on June 28, 2019 reached a political agreement for an ambitious, balanced and comprehe ...
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Brexit: ‘We agree to disagree’

July 11, 2019
Who will be elected by the members of the Conservative Party? Will it be Boris Johnson or Jeremy Hunt? For the time being, Boris Johnson seems to be the favourite. On 22 July it will be announced who ...
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EU and Vietnam finalize Free Trade Agreement and Investment Protection Agreement

July 3, 2019
On Sunday, June 30, 2019, the EU and Vietnam signed the Free Trade Agreement (FTA) and the Investment Protection Agreement (IPA) in Hanoi. The EU has described the FTA as the “most ambitious” free tra ...
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Tax Update Shipping & Offshore No. 2 - June 2019

June 28, 2019
This is the second edition of our new Tax Update for the Shipping & Offshore sector, in which we inform you about national and international developments, various court decisions, bills and practi ...
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The notion of ‘similar goods’ and the impact of discounts in applying the deductive method of customs valuation

June 24, 2019
On June 20, 2019, the Court of Justice of the European Union (CJEU) rendered its judgment in the Oribalt Rīga (C-1/18) case on the factors relevant to calculating the customs value in accordance with ...
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