Stibbe: Wirwar aan verplichtingen

06.09.2019 NL law

Consultation response: Act on further remuneration measures for the financial sector

Short Reads - Astrid Helstone, Manuel Lokin, Soeradj Ramsanjhal, Anne Merks and Lotte Hover-Boon have submitted a response to the draft bill 'Act on further remuneration measures for the financial sector' (Wet nadere beloningsmaatregelen financiële sector).

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

03.09.2019 BE law

Global Legal Insights' 2019 Corporate Tax Belgian guide is now available

Articles - The Global Legal Insights' 2019 Corporate Tax Belgian guide is now available. Stibbe Brussels' tax lawyers Henk Verstraete, Lizelotte De Maeyer and Hannelore Niesten are its exclusive co-authors.

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.

30.08.2019 BE law

Speaking slot: De fiscus komt op bezoek. Wat nu?

Speaking slot - Op 29 augustus gaven vennoot Henk Verstraete en medewerkster Elien Van Malder een presentatie aan de advocaten van de Nederlandstalige balie van Brussel over de (grenzen van de) fiscale controles. Daarbij werden de onderzoeksbevoegdheden van de fiscus geanalyseerd in het licht van recente arresten van het Grondwettelijk Hof, het Europees Hof voor de Rechten van de Mens en het Hof van Justitie.

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.