Commission updates VAT Committee guidelines
Written by: Bas Hollenberg | 19 October 2015
The European Commission updated its list of VAT Committee guidelines by including the guidance agreed at the Committee´s 104th meeting of 4/5 June 2015.
News
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Supreme Court upholds 150 kilometre minimum
Written by: Bas Hollenberg | 14 October 2015
The Advocate General to the Netherlands Supreme Court recently affirmed that the 150 kilometre minimum is to be upheld as part of the 30% ruling owing to there being no question of obvious overcompensation where the relevant tax regime is concerned.
EU agrees on mandatory exchange of information on tax rulings
Written by: Bas Hollenberg | 12 October 2015
The EU Ecofin Council agreed a change to the EU Directive on Administrative Cooperation, introducing mandatory exchange of information on cross-border tax rulings and advance pricing agreements issued from 2012 onwards.
Report on sole traders
Written by: Bas Hollenberg | 10 October 2015
The government has carried out a feasibility interdepartmental policy research on sole traders. The report of this is sent to the Lower House.
Working past state pension age
Written by: Bas Hollenberg | 8 October 2015
An accepted bill will ensure that employment restrictions by working as state pension age will be removed.
Value-added tax on irrecoverable outstandings
Written by: Bas Hollenberg | 4 October 2015
As the duped supplier you have the option of applying for restitution of any such irrecoverable value-added tax.
Paid holiday scheme: Dutch State ordered to pony up
Written by: Bas Hollenberg | 24 September 2015
The Supreme Court of the Netherlands has ruled against the Dutch State for the latter’s tardy adjustment of national legislation in line with the relevant EU directive
Non-domestic dividend tax payers
Written by: Bas Hollenberg | 18 September 2015
A number of Dutch rules regarding dividend would violate European rules. What are the consequences?
Recovery of foreign value-added tax
Written by: Bas Hollenberg | 2 September 2015
If you are entitled to recovering value-added tax paid in another EU Member State in 2014, please do before the end of September!
Increase in purchase tax on plug-in hybrids
Written by: Bas Hollenberg | 28 August 2015
Answers to recently tabled Lower House questions have borne out that the purchase tax on plug-in hybrids is to be ratcheted up over the coming years.
Collective Tax Act 2015: The State Secretary elaborates
Written by: Bas Hollenberg | 27 August 2015
The Dutch State Secretary for Finance, Eric Wiebes, recently answered questions on the topic of the Collective Tax Act 2015.
The liability doctrine as per the Collection of State Taxes Act
Written by: Bas Hollenberg | 27 August 2015
The Tax Collection contains a specific provision in which the liability is regulated by the shareholder of a BV
Ultimate responsibility for outstanding taxes
Written by: Bas Hollenberg | 21 August 2015
No matter what, a managing director always retains ultimate responsibility for a tax debt.
Privately owned home and home owner’s stay abroad
Written by: Bas Hollenberg | 20 August 2015
Are you staying abroad temporarily? Who can stay in your owned house? Read more before you let someone in!
Repayment of tuition fees
Written by: Bas Hollenberg | 19 August 2015
What should get your attention when you pay the tuition fees of an employee?
Decision to terminate value-added tax entity not open to objection
Written by: Bas Hollenberg | 15 August 2015
The objection the entrepreneurs in question mounted was disallowed owing to the tax authorities’ decision not being open to objection.
Employment Termination via Sub District Court
Written by: Bas Hollenberg | 14 August 2015
Even the Sub District Court have to consider the term of notice when ending an employment contract.
Awarding of severance pay
Written by: Bas Hollenberg | 12 August 2015
The district court may terminate an employment contract at request of the employer. Read more about severance pay!
Get your digital mailbox up and running!
Written by: Bas Hollenberg | 11 August 2015
By accepting the bill, the tax authorities have the opportunity to send messages only digital. Check your mailbox!
Addition, to add or not?
Written by: Bas Hollenberg | 6 August 2015
Can you the addition omitted when an obligation tells you to use the car for private?
Income tax return and tax benefit claim
Written by: Bas Hollenberg | 3 August 2015
The deadline for those who earlier this year, before the first of May, successfully applied for an extension of time to file their income tax return for the year 2014 is set to elapse at midnight on 31 August next. Please make sure before actually submitting your tax return that you have put in claims for […]
Application of “working hours” criterion
Written by: Bas Hollenberg | 31 July 2015
An entrepreneur has the right to self-employed person’s tax relief if they satisfy the “working hours” criterion. Read to know more about this!
Outstanding value-added tax charges
Written by: Bas Hollenberg | 24 July 2015
The Tax and Customs Administration has recently embarked on a drive aimed at the collection of outstanding value-added tax charges.
Business owner’s relocation costs
Written by: Bas Hollenberg | 23 July 2015
Expenses incurred for the benefit of a business are essentially chargeable to that business’ profit. How about the relocation costs?
Standard of expertise in 30% tax ruling context
Written by: Bas Hollenberg | 17 July 2015
If the norm is changed after entering the contract, will an employee still entitled to the 30% tax ruling? The inspector rejected a request.