Details

On January 14, 2022 on the websites of the Dutch courts an interesting judgment of the Dutch Supreme Court was published (ECLI:NL:HR:2022:17). In its judgment the Dutch Supreme Court confirms the Advocate General’s conclusion that although there might be sound business reasons for the ultimate goal of a (set of) transaction(s) still taxes may be due if the principal purpose, or one of the principal purposes, of the route that was chosen was to avoid taxes.

 

So why is this case so interesting? First of all because a whole generation of tax specialists in the Netherlands is raised with the adage that if sound business reasons exist for the ultimate goal, the taxpayer is allowed to choose the most tax efficient route to reach the ultimate goal. The underlying case shows that there are limits to this adage. Furthermore, the case once again shows how important it is that a good and well-organized paper trail exists that clearly substantiates what the sound business reasons are that a certain route was chosen to realize the ultimate goal.

 

So if you are a tax expert that was under the impression that everything goes as soon as the box: “Sound business reasons exist for the ultimate goal” has been ticked, then wake-up and smell the coffee. The underlying case shows that a second box has to be ticked. And that box is the box that reads “Sound business reasons exist for the route that has been chosen to realize the ultimate goal”.

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Op 14 januari 2022 is op de website van de Rechtspraak de uitspraak in cassatie van de Hoge Raad in de zaak 21/00836, (ECLI:NL:HR:2022:15) gepubliceerd. Op 8 oktober 2021 hebben we al een artikel gewijd aan de conclusie van de Advocaat-Generaal in deze zaak. Deze zaak draait hom de vraag of in de onderhavige casus een crisisheffing (Art. 10 en art. 32bd Wet LB 1964) zou moeten worden ingehouden over een managementbeloning die door het management bij een beursgang is ontvangen van een 'andere concernmaatschappij'. In essentie draait het om de vraag of in de onderhavige casus sprake is van een eigen loonverstrekking of loon van derden? Hierbij is HR BNB 2001/82 van belang voor de beantwoording van de vraag of de maatschappij van waaruit de managementbeloning daadwerkelijk wordt ontvangen kwalificeert als ‘een andere concern-maatschappij’ die de voordelen in opdracht en voor rekening van de werkgever verstrekt.

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During its meeting of January 12, 2022 the Federal Council decided to implement the minimum tax rate for certain companies as agreed by the OECD and G20 member states by means of a constitutional amendment. Based on that decision, a temporary ordinance should ensure that the minimum tax rate comes into force on January 1, 2024. The law will be enacted subsequently in the ordinary manner.

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On January 13, 2022, on the website of the Court of Justice of the European Union (CJEU) the opinion of Advocate General Medina in Case C- 141/20 Finanzamt Kiel versus Norddeutsche Gesellschaft für Diakonie mbH (ECLI:EU:C:2022:11), was published.

 

Introduction

The present reference for a preliminary ruling from the Bundesfinanzhof (Federal Finance Court, Germany) relates to the interpretation of Article 4(1) and (4) and of Article 21(1)(a) and (3) of Sixth Council Directive 77/388/EEC. It arose in the context of an action between Norddeutsche Gesellschaft für Diakonie mbH (‘NGD’) and the Finanzamt Kiel (Tax Office, Kiel, Germany, ‘the Finanzamt’) concerning the designation of a value added tax (VAT) group as a taxable person.

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On January 13, 2022, on the website of the Court of Justice of the European Union (CJEU) the judgment of the Court in Case C- 156/20 Zipvit Ltd versus The Commissioners for Her Majesty’s Revenue and Customs (ECLI:EU:C:2022:2), was published.

 

Introduction

This request for a preliminary ruling concerns the interpretation of Article 168(a) and of Article 226(9) and (10) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (OJ 2006 L 347, p. 1).

 

The request has been made in proceedings between Zipvit Ltd and The Commissioners for Her Majesty’s Revenue and Customs (United Kingdom; ‘the tax and customs administration’), concerning the decision by which the latter did not accede to Zipvit’s request for deduction of value added tax (VAT).

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On December 11, 2022 The UK Government published a consultation seeking views for how a worldwide 15% minimum corporation tax should be domestically implemented (Pillar 2). The consultation seeks views on the application of the global minimum corporation tax in the UK, as well as a series of wider implementation matters, including who the rules apply to, transition rules and how firms within scope should report and pay. The consultation will run until April 4, 2022. In line with the tax policy making process, the government expects to publish draft legislation in Summer 2022.

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Op 15 december 2021 werd het coalitieakkoord van de huidige VVD, D66, CDA, CU regering met de daarbij behorende budgettaire bijlage gepubliceerd. En op 10 januari 2022 heeft het Nederlandse Ministerie van Financiën vervolgens het Introductiedossier bewindspersonen ministerie van Financiën gepubliceerd op haar website. Als je deze twee documenten naast elkaar legt valt op dat deze twee documenten verschillende budgettaire verwachtingen bevatten.

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Op 10 januari 2022 heeft het Nederlandse Ministerie van Financiën het introductiedossier om de nieuw aangetreden ministers en staatssecretarissen wegwijs te maken bij het ministerie van Financiën gepubliceerd op haar website. Dit dossier bevat onder meer het inwerkprogramma voor de bewindspersoon, uitleg over de organisatie en achtergrondinformatie over het ministerie.

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The next meeting of the EU Economic and Financial Affairs Council (ECOFIN) will be held on January 18, 2022.

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On January 4, 2022 the European Commission announced that it has approved a EUR 125,000 Lithuanian tax deferral scheme to support businesses affected by the coronavirus pandemic. The scheme was approved under the State aid Temporary Framework.

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