Stibbe: Wirwar aan verplichtingen

24.07.2019 BE law

Do sale and lease back transactions require a VAT adjustment? Towards a pragmatic look through approach.

Articles - Sale and lease back (SLB) transactions of buildings may have adverse VAT consequences as they may trigger an adjustment of the input VAT deduction in relation to the construction or acquisition of the building.

Wim Panis Partner Brussels

01.07.2019 EU law

Tax Alert: Revised Dutch tax ruling practice now effective: 1 July 2019

Short Reads - Last Friday 28 June 2019, the Decree on the revised international tax ruling practice as issued by the Dutch Ministry of Finance has been published. The Decree has become effective as per today 1 July 2019.

12.07.2019 NL law

Tax Alert: Dutch implementation of the EU Directive on Tax Dispute Resolution

Short Reads - On 9 July 2019, the Senate approved the bill on tax arbitration which implements the EU Directive on tax dispute resolution mechanisms in the European Union ("EU Directive on Tax Dispute Resolution") into Dutch national legislation. The bill will be published in the Dutch Gazette as soon as possible, after which the law will take effect as from the following day.

24.06.2019 NL law

Consultation Document new Dutch Tax group regime released

Short Reads - A public consultation document was published by the State Secretary of Finance on 17 June 2019 which includes four alternative concepts for a tax group regime.

09.07.2019 NL law

Tax Alert: Legislative proposal on Dutch implementation of ATAD 2 (anti-hybrid rules)

Short Reads - On 2 July 2019, the Dutch State Secretary of Finance has published a legislative proposal to implement the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") into Dutch domestic legislation (the "Bill"). ATAD 2 provides for minimum standards to neutralize hybrid mismatches and was adopted on 29 May 2017 (see also our Tax Alert of 1 March 2017). ATAD 2 should be implemented by all EU member states into domestic law no later than 31 December 2019.

21.06.2019 NL law

Tax Alert: Consultation Document new Dutch Tax group regime released

Short Reads - On 22 February 2018 the European Court of Justice ("ECJ") ruled that the effective non-application of the Dutch anti-base erosion rules in domestic corporate income tax fiscal unity situations breaches the principle of freedom of establishment (see our tax alert of 22 February 2018). On 24 April 2019, an urgent legislative proposal with retroactive effect from 1 January 2018 was adopted (the "Urgent Legislative Proposal"). The Urgent Legislative Proposal includes several repair measures that aim to mitigate budgetary damage.