News
Dreams are deceptive (most of them)
Then there was a couple who realised that they had bought a house in 2021, but in 2022…
STAP budget slashed substantially
The STAP grant scheme will be discontinued with effect from 1 January 2024. For the remaining cases in 2023…
Not a service for VAT purposes, but a supply
An entrepreneur sells perfumes via the bol.com platform. In doing so, he stipulates that…
Individual choice budget only enjoyed when making choice
The North Holland District Court has ruled that employees only have an unconditional right to wage components under an Individual…
1 jubilee toll for a cross-parish bequest
The District Court of The Hague recently ruled in a case concerning a cross-donation. The…
Employers must pay tax on the car benefit
An employer was permitted to deduct the additional payroll tax levied by the Tax and Customs Administration in connection with the private use of a…
Property held by a private limited company: WOZ value
The Amsterdam Court of Appeal has ruled that, for the purposes of valuing shares in a private limited company with regard to…
VAT on the disposable packaging levy (corrected on 14 July)
From 1 July 2023, businesses will no longer be allowed to provide single-use plastic packaging free of charge. How…
Settlement via current account = payment
This is the conclusion reached by the Court of Appeal in ‘s-Hertogenbosch in a VAT case. The case concerns a private limited company that receives invoices…
Foreign bank account taxed in the Netherlands
Income from foreign bank accounts held by a resident of the Netherlands is subject to income tax in the Netherlands…
New (corona) crisis? New regulations?
Whilst the House of Representatives has postponed the parliamentary inquiry into the coronavirus, the Minister for…
The turbo is being temporarily dialled back a little
The Temporary Act on Transparency in Turbo-Liquidation will come into force on 15 November 2023. There…
No mini music festival
Providing access to musical performances is subject to the low VAT rate (9%). But then...
No MIA at short stay
We usually encounter the term “short stay” in the context of VAT. At...
Greening working conditions
The AWN reports that employers are keen to get started on greening their...
VvE share taxed in box 3
Surely this has been known for a long time, you will think? Yet here it is again...