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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The Nikolova case (C-83/14), currently pending before the Court of Justice (CoJ), constitutes an interesting and unique example of a practice alleged to have discriminatory effects on a large group of persons defined by reference to their Roma ethnic origin. The case sheds light on the role that EU...
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More than 30 years ago, in the CILFIT-case, the Court of Justice (CoJ) of the European Union introduced a doctrine that all students of EU law all over Europe are taught up until today: the “Acte Clair”.