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Dutch Supreme Court questions compatibility of fiscal unity regime with EU Law
  • Baker & McKenzie
  • European Union, Netherlands
  • July 21 2016

On July 8, 2016 the Dutch Supreme Court referred questions for a preliminary ruling to the European Court of Justice (ECJ), asking whether certain


Preliminary questions to the EU Court of Justice about the consequences of the Groupe Steria case for the Dutch tax consolidation regime (fiscal unity)
  • Loyens & Loeff
  • European Union, Netherlands
  • July 8 2016

On 8 July 2016, the Dutch Supreme Court referred preliminary questions to the Court of Justice of the European Union (CJ) about the consequences of


De pandhouder met boedelvordering gaat boven de fiscus
  • Taylor Wessing
  • Netherlands
  • July 4 2016

Heineken heeft een bedrijfspand verhuurd aan LEF met als bestemming discotheek. LEF heeft aan Heineken een (bezitloos) pandrecht verschaft op onder


FAQ Brexit
  • NautaDutilh
  • Belgium, European Union, Luxembourg, Netherlands, United Kingdom
  • June 23 2016

During the Conservative campaign for the 2015 UK general elections, Prime Minister David Cameron promised that, if the Conservative Party were to win


Geen overdrachtsbelasting als koper oudbouw sloopt en grond bewerkt voorafgaand aan juridische levering
  • CMS
  • Netherlands
  • June 21 2016

Een koper mag voorafgaand aan de verwerving van een bouwterrein de daarop aanwezige opstallen slopen en de grond bewerken, zonder dat


Not a public benefit organization after all: revocation of the “ANBI” status with retroactive effect
  • Baker & McKenzie
  • Netherlands
  • June 17 2016

Most non-profit organizations in the Netherlands are keen to be officially designated as a public benefit organization (in Dutch: Algemeen Nut


Ontwikkelaar mag meer risico lopen bij aankoop bestaand gebouw zonder risico overdrachtsbelasting
  • Loyens & Loeff
  • Netherlands
  • June 17 2016

Projectontwikkelaars hebben veel meer mogelijkheden om de aankoop van nog te slopen gebouwen op een fiscaal vriendelijke wijze vorm te geven dan


Advocate General Dutch Supreme Court: Pension fund with a defined benefit scheme can qualify as a special investment fund
  • Baker & McKenzie
  • European Union, Netherlands
  • May 31 2016

On 23 February 2016, the Advocate General of the Dutch Supreme Court concluded that a pension fund with a defined benefit scheme can qualify as a


The Netherlands - Ahead of Exponential Change? Discussion of Recent Changes in Dutch Tax Law
  • Baker & McKenzie
  • European Union, Netherlands
  • May 26 2016

In the past year, the Netherlands has introduced various changes in Dutch tax laws in light of various international tax developments. Consider the


Dutch Fiscal Unity Possibilities Expanded to Brazilian and Mexican Structures
  • Baker & McKenzie
  • Brazil, Mexico, Netherlands
  • May 13 2016

Under Dutch tax legislation, Dutch tax resident sister companies can not form a fiscal unity if their parent company is a resident of a non-European