De staatssecretaris van financiën presenteert een aanvullend plan van aanpak mbt de no-cure-no-pay-problematiek inzake de BPM en WOZ
- Details
Op 23 maart 2023 heeft staatssecretaris van Rij naar aanleiding van diverse signalen die hij heeft ontvangen vanuit de Belastingdienst, de Vereniging van Nederlandse Gemeenten, gemeentelijke uitvoeringsorganisaties en de rechtspraak een brief aan de Voorzitter van de Tweede Kamer der Staten-Generaal gestuurd waarin hij een aanvullend plan van aanpak inzake tot de no-cure-no-pay-problematiek (ncnp problematiek) met betrekking tot de BPM en WOZ uiteenzet.
2023 Spring Finance Bill and the accompanying Explanatory Notes have been published on the website of the UK Parliament
- Details
On March 23, 2023 the Spring Finance Bill and the accompanying Explanatory Notes have been published on the website of the UK Parliament. For international tax specialists the Bill as introduced in the House of Commons for a first reading is very interesting because it contains draft legislation to implement Pillar 2 (ensuring that large multinational enterprises pay a minimum level of tax) in the UK.
The German Government released a discussion draft for a law implementing the Directive to ensure a global minimum taxation for multinational corporate groups and large domestic groups in the EU
- Details
On March 20, 2023, the German Federal Ministry of Finance published a discussion draft for a law implementing the directive to ensure a global minimum taxation for multinational corporate groups and large domestic groups in the European Union. The interested professional public is given the opportunity to comment on the discussion draft. The consultation period runs until April 21, 2023. Interested parties can send their input to the following e-mail address This email address is being protected from spambots. You need JavaScript enabled to view it..
Replay of the OECD’s public consultation meeting of March 16, 2023 on compliance and tax certainty aspects of global minimum tax is available
- Details
On March 16, 2023 a virtual public consultation meeting on compliance and tax certainty aspects of global minimum tax was held. The meeting was held via zoom and for being able to participate one had to register upfront.
The opinion of the AG in the joined Cases C-508/21 P & C-509/21 P, Commission v Dansk Erhverv (State aid – VAT – Sale of beverages in non-reusable containers by border shops in Germany to Danish and Swedish residents)
- Details
On March 16, 2023 on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Collins in the joined Cases C-508/21 P (the European Commission versus Dansk Erhverv) and C-509/21 P (Interessengemeinschaft der Grenzhändler (IGG) Dansk Erhverv and the European Commission), ECLI:EU:C:2023:224, was published.
Mexico deposited its instrument for the ratification of the Multilateral BEPS Convention
- Details
On March 15, 2023 the United Mexican States has deposited its instrument of ratification for the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (The BEPS Convention). The BEPS Convention will enter into force on July 1, 2023 for Mexico.
When dual residency and the use of a trust office turns into a tax adviser’s nightmare
- Details
As a tax adviser I have never been a big fan of structures that include a dual resident entity and in general I would not advise a client to use dual residency in a structure. I might consider using a dual resident entity if the entity would have a certain minimum presence in the jurisdiction that it was relocated to and if next to that its board of directors would consists out of qualified experienced individuals of which a majority would be a residing in the jurisdiction to which the entity moved would want to move its (tax) residency. This to minimize the risk that tax authorities might question where the place of effective management of the entity is located. For the same reason I have never been a big fan of using trust offices or their employees as directors of group entities.
The CJEU ruled in Case C-239/22, Belgian State and Promo 54 (VAT – Supply of a building or parts of a building and of the land on which the building stands before first occupation)
- Details
On March 9, 2023 on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in Case C-239/22, État belge versus Promo 54 SA and Promo 54 SA versus État belge, ECLI:EU:C:2023:181, was published.
The CJEU ruled in Case C-42/22, Generali Seguros (VAT – Resale to third parties of parts from written-off motor vehicles purchased from insured persons by an insurance undertaking)
- Details
On March 9, 2023 on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in Case C-42/22, Generali Seguros SA (formerly Global – Companhia de Seguros, SA) versus Autoridade Tributária e Aduaneira, ECLI:EU:C:2023:183, was published.
4 years after the CJEU annulled the EC’s decision not to order Italy to recover the illegal state aid it provided in the form of a real estate tax exemption, the EC has ordered Italy to recover his illegal aid
- Details
On March 3, 2023 the European Commission issued a press release announcing that it ordered has ordered Italy to recover illegal State aid granted to certain non-commercial entities in the form of a real estate tax exemption. This order is the latest development in a case that started already in 2010 (13 years ago). A case in which in 2012 the European Commission concluded that in this specific case, recovery would be absolutely impossible and that it therefore did not order Italy to recover the aid from the beneficiaries. A decision that was subsequently annulled by the Court of Justice of the European Union (CJEU) in 2018.
The CJEU ruled in Case C-16/22, Staatsanwaltschaft Graz (Service des affaires fiscales pénales de Düsseldorf): (European Investigation Order – Concept of ‘judicial authority’ – Concept of ‘issuing authority’)
- Details
On March 2, 2023 on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in Case C-16/22, MS with other as parties Staatsanwaltschaft Graz and Finanzamt für Steuerstrafsachen und Steuerfahndung Düsseldorf, ECLI:EU:C:2023:148, was published.
The CJEU ruled in Case C-695/20, Fenix International (VAT – Provider of services by electronic means – Taxable person, acting in his or her own name but on behalf of another person)
- Details
On February 28, 2023 on the website of the Court of Justice of the European Union (CJEU) the interesting judgment of the CJEU in Case C-695/20, Fenix International Ltd versus Commissioners for Her Majesty’s Revenue and Customs, ECLI:EU:C:2023:127, was published.
De Nederlandse overheid heeft een consultatie geopend inzake het wetsvoorstel vastgoedaandelentransacties
- Details
Op 27 februari 2023 heeft de Nederlandse overheid een internetconsultatie geopend inzake het wetsvoorstel vastgoedaandelentransacties. Het wetsvoorstel is in hoofdzaak belangrijk voor bedrijven, zoals projectontwikkelaars, die nieuwe onroerende zaken/vastgoed (laten) bouwen binnen een BV en de aandelen in die BV (en daarmee het vastgoed) vervolgens overdragen, alsmede de verkrijgers van die aandelen (en het vastgoed). De consultatieperiode loopt tot 27 maart 2023.
Do the activities performed by the Dutch resident employees of the foreign entity constitute a permanent establishment or not?
- Details
Since a few years the Dutch tax authorities have the policy that they publish an anonymized version of advance tax rulings that have been concluded between the tax authorities and taxpayers. On February 21, 2023 the Dutch tax authorities published an interesting ruling on the question whether or not in the underlying case the Dutch employees that work from their home offices constitute a Dutch permanent establishment of the foreign entity that employs them?
Vele ontwijkende antwoorden en een korte opfriscursus dividendstripping door de Minister van Financiën
- Details
Op 22 februari 2023 heeft Minister Kaag vragen beantwoord die het Tweede Kamerlid Azarkan op 23 december 2022 heeft gesteld over dividendstripping door de staatsbank Fortis. Nu zouden we vooral in kunnen gaan op de vele ontwijkende antwoorden die de minister in haar antwoorden geeft, maar voor sommige is de korte high-level opfriscursus inzake dividendstripping die ook in de antwoorden wordt gegeven wellicht interessanter.
The Dutch Ministry of Finance announces that in 2023 it intends to start or continue (re-)negotiations regarding DTAs with 14 jurisdictions
- Details
On February 21, 2023 the Dutch Ministry of Finance announced that in 2023 (re-)negotiations on DTAs with 14 jurisdictions will be started or continued. The Ministry furthermore announced that in 2023 it intends to sign DTAs with 5 jurisdictions. The Ministry also invites companies and citizens that have tax information that may be important for the current or proposed (re-)negotiations to contact the Ministry of Finance in writing.
The CJEU ruled in Case C-519/21, DGRFP Cluj (VAT – Construction of a building complex by an association without legal personality – Determination of the taxable person liable for the tax)
- Details
On February 16, 2023 on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in Case C-519/21, ASA versus DGRFP Cluj (with joined parties BP and MB), ECLI:EU:C:2023:106, was published.
The OECD releases the public comments it received on its consultation on the compliance and tax certainty aspects of the global minimum tax and announces the date for a public consultation meeting
- Details
On 20 December 2022 the Inclusive Framework invited public comments on the compliance and tax certainty aspects of the Pillar Two global minimum tax. On February 16, 2023 the OECD released the public comments it received on its consultation on the compliance and tax certainty aspects of the global minimum tax and announces the date on which a virtual public consultation meeting will be held on the matter(s).
The CJEU ruled in Case C-707/20, Gallaher (Freedom of establishment – Free movement of capital – Disposal of assets within a group of companies)
- Details
On February 16, 2023 on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in Case C-707/20, Gallaher Limited versus The Commissioners for Her Majesty’s Revenue and Customs, ECLI:EU:C:2023:101, was published.
