Latest blog articles
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The coalition agreement of Rutte-III proposed to abolish the dividend tax, but not completely... It states that this Tax will be maintained in situations of abuse, in order to prevent tax evasion. (Dutch only)
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In his decision of September 7th 2017 the State Secretary for Finance approves that under the tax agreements of Bahrain, Kuwait, Oman, Qatar, Saudi Arabia and the United Arab Emirates the exemption method is applied. (Dutch only)
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The 30%-facility is regularly discussed in both case-law and politics. The facility is currently under pressure and facing turbulent times. With a potential abolition, which may become reality, particular attention must be paid to the effects and possible alternatives. This blog is only available in...
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What happens if the Netherlands rejects the EU-Ukraine association agreement? If they reach the participation quorum of 30%, it is up to the government to present a legislative proposal to the States-General by which the special legislation will be withdrawn. This article is only available in Dutch...
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Two weeks ago, in Case C-409/13 Council v. Commission, the Court of Justice of the European Union established that the European Commission is entitled to withdraw a proposal for a legislative act where it fears that the European Parliament and the Council will amend it in a manner which would...