Een voorstel tot herziening van de wet toezicht trustkantoren – pra

Articles - The proper value-added tax (VAT) treatment of vouchers in Belgium has been the subject of many debates and disputes over time. Are vouchers merely a means of payment or should they be assimilated to the underlying taxable transaction?

Articles - On 26 February 2019, the Court of Justice of the European Union (CJEU) ruled in Grand Chamber regarding the non-application of the Parent-Subsidiary Directive (PSD)  and of the Interest and Royalties Directive  (IRD) in cases of abuse or pursuant to the beneficial ownership test.  

Short Reads - On 4 April 2019, a legislative proposal to implement the Dutch Ultimate Beneficial Owner (''UBO'') register (''UBO register'') was submitted to the Dutch parliament. The obligation to introduce a UBO register derives from the Fourth Anti-Money Laundering Directive as amended by the Fifth Anti-Money Laundering Directive. Approximately 1.5 million Dutch legal entities must register information on their UBOs in this register.

Articles - What are the most common causes of actions taken by or against financial institutions and service providers in Dutch jurisdiction? Who has a right of action in financial services disputes? Does it make a difference if the customer is an individual or a commercial entity? Is there a specialist court or specialist judges for financial services litigation? Roderik Vrolijk and Daphne Rijkers provide answers to these and other questions about financial services disputes in the Netherlands.