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FS Tax Newsletter | August 2020
In this edition of the FS Tax newsletter we discuss two important judgments by the Court of Justice of the European Union in VAT cases: firstly, in the A Oy case, the Court established that co-location services do not constitute the leasing of or service attributable to immovable property. Secondly, in the BlackRock case, the Court confirmed that the provision of a single management service is not partially VAT-exempt.
![Gradual lifting of travel ban for non-EU citizens](/sites/default/files/styles/search_result/public/2020-07/businessman_vliegtuigtrap.jpg?h=8a096613)
The Netherlands: gradual lifting of travel ban for non-EU citizens as of July 1, 2020 (COVID-19)
As of July 1, 2020 the Netherlands will no longer maintain the travel ban for citizens of the following 14 countries: Algeria, Australia, Canada, Georgia, Japan, Montenegro, Morocco, New Zealand, Rwanda, Serbia, South Korea, Thailand, Tunisia and Uruguay. The travel ban for Chinese citizens will be lifted as soon as China again allows EU citizens to enter the country.
![Postponement of deadline for notifications under the Mandatory Disclosure Rules (DAC6)](/sites/default/files/styles/search_result/public/2020-06/Abstract_metal_wall.jpg?h=cd5320c8)
Postponement of deadline for notifications under the Mandatory Disclosure Rules (DAC6)
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 Disclosure Rules (DAC6). By letter to the Lower House of Parliament dated June 26, 2020, the Deputy Minister informed the Lower House that he will also be granting a postponement in the Netherlands by way of a policy statement of the same date enclosed with that letter.
FS Tax Newsletter | June 2020
In this edition of the FS Tax Newsletter we address two developments initiated by the Dutch tax authorities: the further development of horizontal monitoring and the cancellation of rulings confirming the VAT exemption for investment management services provided to CLOs. We also discuss four other VAT-related subjects: an interesting judgment from the Court of Appeals Den Bosch regarding the VAT recovery methodology of a financial institution, the opinion of the Advocate General of the Court of Justice of the European Union on the VAT treatment of purchased investment management services that are used for both Special Investment Funds as well as non-Special Investment Funds, a judgment by the Noord-Holland District Court on the VAT position of a company pension fund, and recent developments with respect to the term ‘fixed establishment’ for VAT purposes
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Transfer pricing in times of crisis: what should you do?
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 gathered the most pressing issues and questions that arise under multinationals and formulated a practical two-step approach for companies to follow.
![Additional agreements Emergency package 2.0](/sites/default/files/styles/search_result/public/2020-05/trappen_3.jpg)
Additional agreements about the second Jobs and Economy emergency package (Emergency package 2.0)
From a letter sent to the Lower House of Parliament on May 28, 2020, it appears that the government has further consulted with employer and employee organizations in response to Emergency package 2.0.
![MLI](/sites/default/files/styles/search_result/public/2020-04/MLI2_1.jpg)
Multilateral Instrument: Where do we stand?
The multilateral instrument (MLI) entered into force in the Netherlands on January 1, 2020. For many treaties this means that the application of such a treaty is not as self-evident as before. Do you want to avoid unpleasant surprises, also once the COVID 19 storm has died down? We have summarized the most important points of the MLI for you!
![judge gavel](/sites/default/files/styles/search_result/public/2020-04/hamer.png?h=65a7e350)
New preliminary ruling question about the ‘fixed establishment’ concept for VAT purposes
On December 20, 2019 the Austrian Bundesfinanzgericht asked the Court of Justice of the European Union for a preliminary ruling on the concept of a ‘fixed establishment’ in the Titanium Ltd case (C-931/19). The case is not only relevant for property letting companies, but potentially also for all VAT taxable persons with foreign activities, as it may provide a more detailed interpretation of the EU concept of fixed establishment.