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Netherlands tax update for the shipping industry
  • Loyens & Loeff
  • Netherlands
  • February 5 2016

One of the conditions for application of the Dutch tonnage tax regime to a vessel that is owned, co-owned or held in bareboat charter, is that the


Supreme Court delivers judgment on the crisis tax and two proceedings on the 30-ruling
  • Loyens & Loeff
  • Netherlands
  • February 2 2016

On 29 January 2016, the Supreme Court ruled in two judgments that the crisis tax, including the extension, is not incompatible with the ownership


Hoge Raad: crisisheffing niet strijdig met eigendomsrecht artikel 1 Eerste Protocol bij het EVRM
  • Loyens & Loeff
  • Netherlands
  • January 29 2016

Vandaag heeft de Hoge Raad in twee arresten geoordeeld dat de crisisheffing, inclusief verlenging daarvan, niet in strijd komt met het eigendomsrecht


Employment in the Netherlands Conditions of employment, tax and social security aspects - Edition 2016
  • Loyens & Loeff
  • Netherlands
  • January 22 2016

Employment in the Netherlands, either through a secondment or direct employment with a Dutch employer, will often have consequences in the field of


Year End Tax Bulletin - 2015
  • Loyens & Loeff
  • European Union, Netherlands, OECD
  • December 18 2015

This Year End Tax Bulletin summarises the most significant 2015 tax developments in the Benelux and Switzerland and highlights the main legislative


ECJ issued landmark case on real estate investment funds
  • NautaDutilh
  • European Union, Netherlands
  • December 14 2015

On 9 December 2015 the European Court of Justice ("ECJ") decided in the Dutch case Fiscale Eenheid X NV (C-59513) that funds investing directly in


Landmark case on VAT exemption for management of special investment funds
  • Baker & McKenzie
  • European Union, Netherlands
  • December 10 2015

Today, the European Court of Justice ruled in the case Fiscale Eenheid X (C-59513) that a real estate fund can qualify as a "special investment


European Court of Justice (ECJ) issues ruling on VAT exemption for the management of real estate funds
  • Loyens & Loeff
  • Belgium, European Union, Luxembourg, Netherlands
  • December 10 2015

On 9 December 2015 the ECJ has issued a ruling regarding the scope of the VAT exemption for management of special investments funds. The ECJ has


Implementing the revised Parent Subsidiary Directive across the EU
  • Bär & Karrer
  • European Union, France, Germany, Ireland, Italy, Luxembourg, Netherlands, OECD, Spain, Switzerland, United Kingdom
  • December 9 2015

A striking example of the EU's efforts to accelerate the implementation of anti-base erosion and profit shifting (BEPS) measures is the amended Parent


Dutch VAT ruling on the private use of company cars
  • Baker & McKenzie
  • Netherlands
  • November 30 2015

Recently, the Dutch Supreme Court has ruled that the right of deduction on the private use of company cars should be revised. A Dutch company had