News
No interest charged in the event of a mistake on your part
For many years, a private limited company has been paying Dutch VAT on distance sales to Belgian private individuals.
Contribution not accepted due to failure to meet the conditions
Two brothers run a coal-processing business as a partnership. On 30 March 2020, they carried out a
The dissolved foundation still exists, after all
A turbo liquidation is a quick way to wind up a private limited company, public limited company, foundation or other legal entity
No liability on the part of the hirer due to the recipient’s negligence
A creditor who grants a deferral of payment must take the interests of third parties into account…
Minimum hourly wage to rise to €14.99 from 1 July 2026
The amounts set out in the Minimum Wage and Minimum Holiday Pay Act are revised every six months. With effect from 1
System fails to recognise previous set-off: additional assessment permitted
A private limited company has been refunded €3.5 million twice following a long-running legal case concerning the carry-forward of losses.
Compromise on Box 3 remains in place
During a court case, a man agrees with the inspector that his actual return on investment is…
Cash flows to private individuals give rise to directors’ liability
A director of a haulage company has been held liable for nearly €730,000 in
Are costs exactly the same as turnover? The Court doesn’t think so
A director and major shareholder claims that his private limited company is incurring structural losses and that, for that reason, no customary salary…
Pass-through arrangements in cases of fraud: no deduction, but a payment is due
For years, a civil servant has been purchasing personal items at his employer’s expense. He enlists
A judge may always request a recent authorisation, even in the case of a standing power of attorney
An authorised representative lodges an appeal on the basis of a two-year-old general power of attorney. The Court of Appeal…
Cost of eRecognition no excuse
A BV has not filed any corporation tax returns for the years 2019 to 2021....
Legitimate portion under old inheritance law is not a claim
A son lives with his mother for many years and provides her with informal care. The father is...
Deduction of up to 19 cents per kilometre
A newspaper delivery driver drives over 20,000 kilometres in his own car every year, without a
Small AOW, big implications
A woman receives an AOW benefit of only €328 a year. In addition, she receives over
Prepaid healthcare premium not a deductible debt in box 3
A woman must repay her 2021 rent allowance because her box 3 assets are too high....