Netherlands: Recovery of VAT - CJEU rules that actual use takes precedence over intention Daan Arends and Sebastiaan Wijsman of DLA Piper Netherlands explain how a recent judgment by the ECJ broadens the opportunities to recover VAT on costs incurred in the case of... By Daan Arends & Sebastiaan Wijsman January 07 2021
A look at the proposed loss relief rules in the Netherlands Jian-Cheng Ku and Ilse Lagerweij of DLA Piper Netherlands assess the changes to the 2021 tax budget rules concerning the deductibility of losses. By Jian-Cheng Ku & Ilse Lagerweij November 12 2020
Netherlands: Proposed Dutch conditional exit tax: EU-proof or not? Jian-Cheng Ku and Tim Mulder of DLA Piper consider the practical implications of introducing a conditional exit tax to the dividend tax act in the Netherlands. By Jian-Cheng Ku & Tim Mulder September 28 2020
Transforming debt restructuring in the Netherlands Jian-Cheng Ku, Jean Paul Dresen and Mehdi el Manouzi of DLA Piper take a deeper look the implications of the WHOA, a new restructuring tool adopted in the Netherlands. By Jian-Cheng Ku & Jean Paul Dresen & Mehdi el Manouzi September 02 2020
Netherlands: Supreme Court broadens VAT deduction for vacant properties Sebastiaan Wijsman and Maxine Rigot of DLA Piper consider the impact of the Dutch Supreme Court’s recent judgment on taxation in the real estate sector. By Maxine Rigot & Sebastiaan Wijsman August 10 2020
Dutch tax case provides developments on private equity fund structuring Roderik Bouwman and Gabriël van Gelder of DLA Piper Netherlands take a closer look at a recent judgment by the Dutch Supreme Court on the laws surrounding the structuring of... By Gabriël van Gelder & Roderik Bouwman May 28 2020
CJEU decision to extend VAT exemption for medical services could assist COVID-19 relief Sebastiaan Wijsman and Maxine Rigot of DLA Piper Netherlands discuss the beneficial implications of the judgment in Court of Justice C-48/19 amid the COVID-19 pandemic. By Maxine Rigot & Sebastiaan Wijsman April 30 2020
Netherlands: The documentation requirements of ATAD II in the Netherlands explained Jian-Cheng Ku and Rhys Bane of DLA Piper explain how the Netherlands have approached the documentation requirement introduced by the implementation of ATAD II By Jian-Cheng Ku & Rhys Bane April 16 2020
Netherlands: Guidance on MLI tie breaker rule to determine tax residency Roderik Bouwman and Tim Mulder of DLA Piper Netherlands explain the Dutch implementation of the Multilateral Instrument and how this is being used to deal with existing dual residency situations. By Tim Mulder & Roderik Bouwman April 06 2020
Brexit through a VAT and customs perspective Daan Arends and Wouter Kolkman of DLA Piper Netherlands discuss how the United Kingdom’s exit from the European Union will impact existing tax laws related to VAT and customs. By Daan Arends & Wouter Kolkman March 04 2020
