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Results: 1-10 of 745

Staatssteun: over belastingvoordelen, woningcorporaties, ziekenhuizen, subsidies en voetbalclubs
  • Maverick Advocaten NV
  • European Union, Netherlands
  • May 23 2017

Wie aan verboden staatssteun denkt, denkt tegenwoordig al snel aan de belastingvoordelen die lidstaten via tax rulings aan multinationals zouden


Week 16 De belangrijkste Hoge Raad uitspraken van deze week, waaronder 'oneerlijk beding Dexia'
  • Houthoff Buruma
  • Netherlands
  • April 21 2017

Dexia heeft bedongen een effectenleaseovereenkomst bij wanbetaling door de lessee te mogen beëindigen, waarbij de toekomstige rentetermijnen


Tax Flash: Dutch Supreme Court ruled on issues in relation to interest deduction and tax penalties
  • Loyens & Loeff
  • Netherlands
  • April 21 2017

On 21 April 2017, the Dutch Supreme Court has handed down four decisions concerning tax planning structures in which an international group acquired


Dutch Fiscale Eenheid X judgment
  • Baker McKenzie
  • European Union, Netherlands
  • March 30 2017

On 25 November 2016, the Dutch Supreme Court delivered its final judgment in the EU VAT case Fiscale Eenheid X. This judgment is of importance for the


New developments: transfer tax and VAT
  • NautaDutilh
  • Netherlands
  • March 20 2017

The Dutch Supreme Court has recently rendered several important judgments on the classification of property as residential for transfer-tax purposes


Dutch Supreme Court rules that Dutch Tax Authorities may not use ANPR Data to verify private use of company lease-cars
  • Loyens & Loeff
  • Netherlands
  • March 13 2017

On 24 February 2017, the Dutch Supreme Court ruled that the use by the Dutch Tax Authorities of 'Automatic Number Plate Recognition' data (ANPR Data


Overdrachtsbelasting: Een woning (2) of niet (6)? Even objectief blijven, aldus de Hoge Raad!
  • Stibbe
  • Netherlands
  • March 7 2017

Op 24 februari 2017 heeft de Hoge Raad een viertal belangrijke arresten gewezen voor de overdrachtsbelasting. In deze vier arresten stond de vraag


Hoge Raad overstag: notariële akte van levering is geen btw factuur
  • Stibbe
  • Netherlands
  • March 7 2017

Wanneer een onroerende zaak (of beperkt recht) geleverd wordt kan deze levering onderworpen zijn aan heffing van overdrachtsbelasting, omzetbelasting


Tax Flash: Preliminary questions to CJEU on refund of Dutch dividend withholding tax to non-resident investment funds
  • Loyens & Loeff
  • Netherlands
  • March 3 2017

On 3 March 2017, the Dutch Supreme Court asked preliminary questions to the Court of Justice of the European Union (“CJEU”), on the potential


Netherlands tax update for the shipping industry
  • Loyens & Loeff
  • Netherlands, OECD
  • February 6 2017

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