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Results: 1-10 of 49

Netherlands: tax treatment of hybrid finance instruments in the wake of two landmark cases

  • DLA Piper LLP
  • -
  • Netherlands
  • -
  • March 25 2014

The Dutch Supreme Court has given its judgment in two landmark cases regarding the classification of hybrid finance instruments. The question in both

Outsourced mortgage management services taxable with VAT according to the Dutch Supreme Court

  • NautaDutilh
  • -
  • Netherlands
  • -
  • March 6 2014

In October 2013 the Dutch Supreme Court decided that third party management of mortgages is taxable with VAT. The Dutch Supreme Court ruled that

Dutch fiscal unity rules too strict for multinationals?

  • Baker & McKenzie
  • -
  • European Union, Netherlands
  • -
  • March 6 2014

The Dutch fiscal unity regime allows two or more Dutch resident companies within a group to elect to be treated as a single taxpayer for Dutch

Overgangsrecht agrarische activiteiten bij overgang van milieuvergunning naar OBM.

  • Stibbe
  • -
  • Netherlands
  • -
  • March 4 2014

'Leuker kunnen we het niet maken, wel makkelijker.' Deze belastingslogan geeft ook de wil weer van de wetgever voor milieuregelgeving. Minder

Supreme Court: only one pro-rata calculation approach is allowed per taxable person

  • Baker & McKenzie
  • -
  • Netherlands
  • -
  • February 28 2014

On 10 January 2014, the Dutch Supreme Court ruled that, in determining the ratio of the right to deduct input VAT with regard to goods or services

Dutch Supreme Court refers to CJEU for scope exemption management of collective investment funds

  • Baker & McKenzie
  • -
  • European Union, Netherlands
  • -
  • February 28 2014

The taxable person in this case renders services to companies incorporated by several pension funds. The shares in the companies are held by the

Dutch Supreme Court: outsourced mortgage management services are VATable

  • Baker & McKenzie
  • -
  • Netherlands
  • -
  • February 28 2014

The Dutch Supreme Court delivered an important judgment in a VAT procedure regarding financial services rendered by a mortgage service provider ("X"

De exploitatie van een datacenter is niet de exploitatie van een onroerende zaak

  • CMS Derks Star Busmann
  • -
  • Netherlands
  • -
  • July 9 2013

De exploitatie van een datacenter is meer dan het voor de verhuur ter beschikking stellen van vierkante meters vloeroppervlak. Zo concludeerde de

Hoge Raad gaat om: ruimere uitleg begrip bouwterrein

  • Stibbe
  • -
  • Netherlands
  • -
  • July 3 2013

Op 7 juni jl. heeft de Hoge Raad haar eindbeslissing gegeven in de zaak Woningstichting Maasdriel (nr. 1002888bis). Het Europese Hof van Justitie

Run-off and claim management services provided by an insurance agent do not qualify as insurance services

  • Baker & McKenzie
  • -
  • Netherlands
  • -
  • June 30 2013

In the case at hand, an insurance agent established in the Netherlands renders services to a number of insurance companies. The majority of the