797 results The Netherlands' Budget Day 2022 On Tuesday 20 September 2022 (Budget Day; Prinsjesdag), the Dutch Ministry of Finance published the 2023 Tax Package (Belastingpakket) including the 2023 Tax Plan (Belastingplan). Netherlands Chapter in The Legal 500: Tax Disputes Comparative Guide Reinout de Boer, Michael Molenaars, Rogier van der Struijk and Mieke Lavreysen contributed to The Legal 500: Tax Disputes Comparative Guide in a Q&A chapter about the Netherlands. Fiona Stewart Junior Associate Amsterdam Belgian minister of finance announces stricter scope of beneficial copyright tax regime In the context of the beneficial copyright tax regime, the Belgian government seems adamant to limit the scope and benefits of this regime. What will be the consequences, and will it survive the Belgian Constitutional Court? Recent developments regarding (1) the tax treatment of W&I premiums and payouts; (2) the Dutch Supreme Court’s prejudicial questions following the CJEU Lexel ruling; and (3) the consultation on the modernization of Dutch partnerships On 18 October 2022, the Dutch State Secretary of Finance published a document regarding certain Dutch corporate income tax considerations in respect of premiums and payouts under a Warranties and Indemnities (W&I) insurance. The Netherlands launches public consultation on draft bill for Pillar Two implementation On 24 October 2022, the Dutch Government published a draft bill and explanatory notes for public consultation on the implementation of the 15% minimum corporate tax rate following Pillar Two (the “Draft Bill”). Revised policy concerning (1) fixed establishments in VAT groups and (2) transfer pricing On 5 July 2022, the Dutch State Secretary of Finance published an amendment to the decree on the Dutch value added tax ("VAT") treatment of fixed establishments (the "Decree"). Current developments in Dutch tax law This Tax Alert provides an update on three relevant tax development. Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings rate On Friday 20 May 2022, the Dutch Ministry of Finance published the 2022 Spring Memorandum (Voorjaarsnota), including various proposed amendments that are relevant to international businesses. On 11 May 2022. Dutch Supreme Court answers preliminary questions on redemption of interest rate swaps Recently, the Dutch Supreme Court has answered preliminary questions posed by the District Court of Noord-Nederland regarding the tax treatment of the redemption of interest rate swaps. I EU Commission presents proposals for directives against shell entities and ensuring a global minimum level of taxation On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities. Legislative proposal to introduce a temporary solidarity charge for oil and gas companies in 2022 A new legislative proposal was recently announced with the aim of imposing a temporary solidarity charge on companies that (in short) are active in the oil and gas industry. Dutch Supreme Court answers prejudicial questions on the interpretation of the concept 'essentially new constructed real estate' for VAT purposes On Friday 4 November 2022, the Dutch Supreme Court answered prejudicial questions of the Zeeland-West Brabant District Court on the interpretation of the concept of ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes. De werkerscoöperatie Het Nederlandse arbeidsrecht sluit slecht aan op platformisering. Van Slooten en Holscher onderscheiden in deze bijdrage drie kernproblemen. De verplichte deelneming in bedrijfstakpensioenfondsen: wel of geen voorrangsregel in de betekenis van artikel 9 Rome I? Het gaat hier om een belangrijk en actueel pensioenvraagstuk : een nadere verkenning van de vraag of de verplichtstelling van de Wet Bpf kwalificeert als een regel van bijzonder dwingend recht als bedoeld in artikel 9 van Rome I. Algoritmische discriminatie 'Slimme algoritmes' nemen steeds meer arbeidsrechtelijk relevante beslissingen. Zo ook in de opkomende platformeconomie worden veel van deze beslissingen genomen door geautomatiseerde systemen: wie doet welke klus en en tegen welke beloning? De redelijke grond: rechtsfeit of rechtsgrond? Op 16 februari 2018 wees de Hoge Raad twee beschikkingen , waarin de toepasselijkheid van de wettelijke bewijsregels bij ontbindingszaken aan bod kwam. De uitspraken richtten zich op het vaststellen of er sprake is van een redelijke grond. Rechter niet verplicht tot ambtshalve toepassing van artikel 1:125 lid 2 Wft (annotatie) De Wbfo maximeert de vertrekvergoeding van bestuurders en andere dagelijks beleidsbepalers op een vast jaarsalaris en beoogt volgens de parlementaire geschiedenis fundamentele maatschappelijke belangen te beschermen. Pagination Previous page Page 33 Current page 34 Page 35 Page 36 Next page
The Netherlands' Budget Day 2022 On Tuesday 20 September 2022 (Budget Day; Prinsjesdag), the Dutch Ministry of Finance published the 2023 Tax Package (Belastingpakket) including the 2023 Tax Plan (Belastingplan).
Netherlands Chapter in The Legal 500: Tax Disputes Comparative Guide Reinout de Boer, Michael Molenaars, Rogier van der Struijk and Mieke Lavreysen contributed to The Legal 500: Tax Disputes Comparative Guide in a Q&A chapter about the Netherlands.
Belgian minister of finance announces stricter scope of beneficial copyright tax regime In the context of the beneficial copyright tax regime, the Belgian government seems adamant to limit the scope and benefits of this regime. What will be the consequences, and will it survive the Belgian Constitutional Court?
Recent developments regarding (1) the tax treatment of W&I premiums and payouts; (2) the Dutch Supreme Court’s prejudicial questions following the CJEU Lexel ruling; and (3) the consultation on the modernization of Dutch partnerships On 18 October 2022, the Dutch State Secretary of Finance published a document regarding certain Dutch corporate income tax considerations in respect of premiums and payouts under a Warranties and Indemnities (W&I) insurance.
The Netherlands launches public consultation on draft bill for Pillar Two implementation On 24 October 2022, the Dutch Government published a draft bill and explanatory notes for public consultation on the implementation of the 15% minimum corporate tax rate following Pillar Two (the “Draft Bill”).
Revised policy concerning (1) fixed establishments in VAT groups and (2) transfer pricing On 5 July 2022, the Dutch State Secretary of Finance published an amendment to the decree on the Dutch value added tax ("VAT") treatment of fixed establishments (the "Decree").
Current developments in Dutch tax law This Tax Alert provides an update on three relevant tax development.
Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings rate On Friday 20 May 2022, the Dutch Ministry of Finance published the 2022 Spring Memorandum (Voorjaarsnota), including various proposed amendments that are relevant to international businesses. On 11 May 2022.
Dutch Supreme Court answers preliminary questions on redemption of interest rate swaps Recently, the Dutch Supreme Court has answered preliminary questions posed by the District Court of Noord-Nederland regarding the tax treatment of the redemption of interest rate swaps. I
EU Commission presents proposals for directives against shell entities and ensuring a global minimum level of taxation On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities.
Legislative proposal to introduce a temporary solidarity charge for oil and gas companies in 2022 A new legislative proposal was recently announced with the aim of imposing a temporary solidarity charge on companies that (in short) are active in the oil and gas industry.
Dutch Supreme Court answers prejudicial questions on the interpretation of the concept 'essentially new constructed real estate' for VAT purposes On Friday 4 November 2022, the Dutch Supreme Court answered prejudicial questions of the Zeeland-West Brabant District Court on the interpretation of the concept of ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes.
De werkerscoöperatie Het Nederlandse arbeidsrecht sluit slecht aan op platformisering. Van Slooten en Holscher onderscheiden in deze bijdrage drie kernproblemen.
De verplichte deelneming in bedrijfstakpensioenfondsen: wel of geen voorrangsregel in de betekenis van artikel 9 Rome I? Het gaat hier om een belangrijk en actueel pensioenvraagstuk : een nadere verkenning van de vraag of de verplichtstelling van de Wet Bpf kwalificeert als een regel van bijzonder dwingend recht als bedoeld in artikel 9 van Rome I.
Algoritmische discriminatie 'Slimme algoritmes' nemen steeds meer arbeidsrechtelijk relevante beslissingen. Zo ook in de opkomende platformeconomie worden veel van deze beslissingen genomen door geautomatiseerde systemen: wie doet welke klus en en tegen welke beloning?
De redelijke grond: rechtsfeit of rechtsgrond? Op 16 februari 2018 wees de Hoge Raad twee beschikkingen , waarin de toepasselijkheid van de wettelijke bewijsregels bij ontbindingszaken aan bod kwam. De uitspraken richtten zich op het vaststellen of er sprake is van een redelijke grond.
Rechter niet verplicht tot ambtshalve toepassing van artikel 1:125 lid 2 Wft (annotatie) De Wbfo maximeert de vertrekvergoeding van bestuurders en andere dagelijks beleidsbepalers op een vast jaarsalaris en beoogt volgens de parlementaire geschiedenis fundamentele maatschappelijke belangen te beschermen.