![Internet consultation on draft bill VAT adjustment on services to immovable property](/sites/default/files/styles/search_result/public/2024-03/sky-scrapers-website-klein.png)
![Internet consultation on draft bill VAT adjustment on services to immovable property](/sites/default/files/styles/search_result/public/2024-03/sky-scrapers-website-klein.png)
![Decree on the Comparison of Foreign Legal Forms published for consultation](/sites/default/files/styles/search_result/public/2024-02/sky-scrapers-website-klein.png)
![Pro Memoria 2024](/sites/default/files/styles/search_result/public/2024-01/pro-memorie-2024-website-kleine-banner.png)
![Upper House of Dutch Parliament adopts 2024 Tax Plan package and other tax bills](/sites/default/files/styles/search_result/public/2023-12/office-building-with-trees-website-klein.png)
Upper House of Dutch Parliament adopts 2024 Tax Plan package and other tax bills
On December 19, 2023 the Upper House of Parliament adopted virtually the entire 2024 Tax Plan package, various other tax bills and a number of tax motions. We have prepared a summary about this.
![Lower House of Parliament adopts various amendments and motions during vote on 2024 Tax Plan package](/sites/default/files/styles/search_result/public/2023-10/binnenhof_8.jpg)
![30% ruling scaled back even further](/sites/default/files/styles/search_result/public/2023-10/interviewklein-nieuwsbericht-1-1_0.jpg)
![Budget Day 2023: changes to payroll taxes and labor market developments](/sites/default/files/styles/search_result/public/2023-10/binnenhof_6_2.png)
![The 2024 Tax Plan on two pages](/sites/default/files/styles/search_result/public/2023-09/binnenhof_2_0.png)
![Tax measures for 2024](/sites/default/files/styles/search_result/public/2023-09/binnenhof_1.png)
![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.