VAT and Other Indirect Taxes

Articles - Met regelmaat verschijnt nieuwe rechtspraak over de informatiebeschikking van art. 52a AWR. Deze regeling roept na de inwerkingtreding in 2011 nog steeds vragen op, waardoor vele kwesties voor de Hoge Raad zijn gekomen. Tirza Cramwinckel en Mieke Lavreysen houden in het Tijdschrift voor Formeel Belastingrecht de ontwikkelingen rondom deze regeling tegen het licht.

Inside Stibbe - For the fifth time, Stibbe has been named ‘Netherlands Tax Firm of the Year’ by International Tax Review.

Short Reads - As noted in our earlier Tax Alerts (see our Tax Alerts of March 2017 and July 2019), the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") provides for minimum standards to neutralize hybrid mismatches and came into effect in the Netherlands as of 1 January 2020. However, as an exception, the rule that targets so-called “reverse-hybrid” mismatches will become effective only as of 1 January 2022.  

Short Reads - On 23 October 2020, the Dutch Supreme Court ruled that a non-resident UCITS fund is eligible for a refund of Dutch dividend withholding tax with respect to its investments in the Netherlands if strict criteria are met.

Short Reads - 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. The key aspects of both proposals are discussed below.

Articles - A tax team of Stibbe has contributed the Dutch chapter of Chambers Global Practice Guides Corporate Tax 2021.  

Articles - Johan Leonard and Roberto de Castro Mendonça authored the article titled "Taxation of Luxembourg cross-border workforce during the pandemic". The article is featured in the latest issue of the professional periodical "ACE".

Articles - Stibbe Luxembourg's tax lawyers Johan Léonard and Roberto de Castro Mendonça authored the Luxembourg chapter of the multi-jurisdictional book titled "Taxation of Crypto Assets".