We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 38

ECJ rules that outsourced investment advisory services are exempt from VAT

  • Clifford Chance LLP
  • -
  • Belgium, European Union, France, Germany, Italy, Luxembourg, Netherlands, Spain, United Kingdom
  • -
  • April 8 2013

On 7 March 2013, the European Union Court of Justice (the "ECJ") released its decision in GfBk Gesellschaft für Börsenkommunikation mbH v. Finanzamt

Dutch Supreme Court: rental activities of an art centre qualify as single taxable supply of a service

  • Baker & McKenzie
  • -
  • Netherlands
  • -
  • March 29 2013

The case X, the party concerned in this case, put into use an "art centre" which was built according to X's instructions. X deducted 48 percent of

Dutch Supreme Court: no input VAT recovery on salary in kind and goodsservices used for private ends

  • Baker & McKenzie
  • -
  • Netherlands
  • -
  • March 29 2013

In 2005, a Dutch entrepreneur filed an appeal against its own periodical VAT return. In this VAT return, the entrepreneur made a correction regarding

Ingrijpende verbouwing van een winkel: overdrachtsbelasting of omzetbelasting?

  • AKD
  • -
  • Netherlands
  • -
  • March 12 2013

Er wordt veel geprocedeerd over de vraag of er omzetbelasting of overdrachtsbelasting verschuldigd is bij de verkrijging van vastgoed. Voor de meeste

AG concludes that the principle of equality does not lead to a claim for the more beneficial VAT correction for the private use of company cars

  • Baker & McKenzie
  • -
  • European Union, Netherlands
  • -
  • December 12 2012

In case a taxable person makes a car available to an employee, the private use of that company car is subject to the exclusion from the right to deduct input VAT

VAT liability of a VAT group that never met the requirements

  • Baker & McKenzie
  • -
  • Netherlands
  • -
  • December 12 2012

A VAT group is assumed in the event that all material requirements to qualify as such are met

Supply of discount cards: VAT-exempt or not?

  • Baker & McKenzie
  • -
  • Netherlands
  • -
  • December 12 2012

Company A issues and sells cards which give the cardholders the right to buy goods or services (e.g., in restaurants) with discount

Opinion of Dutch AG Wattel on Dutch definition of "building land"

  • Baker & McKenzie
  • -
  • Netherlands
  • -
  • December 12 2012

The scope of the definition of "building land" is a hot topic in the Netherlands

Rare taxpayer debt-equity win

  • Alston & Bird LLP
  • -
  • Netherlands, USA
  • -
  • November 28 2012

Pepsico, Inc., and Pepsico Puerto Rico, Inc. v. Commissioner, T.C. Memo 2012-269, ruled that the U.S. holder of an ambiguous security issued by its foreign affiliate did not have to treat the periodic payments received as interest, even though the affiliate was deducting interest paid under Dutch tax law

Grondslag integratieheffing beperkt

  • CMS Derks Star Busmann
  • -
  • European Union, Netherlands
  • -
  • November 9 2012

Op 8 november jl. heeft het Europese Hof van Justitie zich uitgelaten over de toelaatbaarheid en de reikwijdte van de integratieheffing zoals wij die in Nederland kennen