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Zo nu en dan lees je een uitspraak waarvan je denkt: “Dat dat tot in de rechtszaal werd uitgevochten…” Vandaag kon ik er weer een aan dat rijtje toevoegen en wel de uitspraak van de Rechtbank Den Haag van 22 november 2021 (gepubliceerd op 7 december 2021) in Zaaknummer: SGR 20/7076, ECLI:NL:RBDHA:2021:12947. In de onderliggende casus betreft het de vraag of bij de belastingplichtige in de onderhavige casus de anti-misbruikbepaling van art. 17, lid 3, aanhef en letter b, Wet Vpb 1969 van toepassing is.
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On December 7, 2021 the Council of the EU (in this case consisting out of the EU Finance Ministers) reached agreement to update the current rules governing value-added tax (VAT) rates for goods and services. The new rules will provide governments with more flexibility in the rates they can apply and ensure equal treatment between EU Member States. At the same time, the updated legislation will bring VAT rules into line with common EU priorities such as fighting climate change, supporting digitalisation and protecting public health.
Read more: Council of the EU reaches an agreement on updated rules for VAT rates
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Op 6 december 2021 heeft staatssecretaris Vijlbrief de kamervragen inzake dividendstripping zoals gesteld op 27 oktober 2021 door Tweede Kamerlid Idsinga beantwoord.
Read more: Consultatie mbt de effectievere aanpak van dividendstripping op komst
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During its meeting of December 3, 2021 the Swiss Federal Council initiated a consultation on the introduction of the automatic exchange of financial account information (AEOI) with twelve additional states and territories (Ecuador, Georgia, Jamaica, Jordan, Kenya, Macedonia, Moldova, Morocco, New Caledonia, Thailand, Uganda and Ukraine). The consultation will last until 18 March 2022. The Federal Council plans to submit the dispatch on the introduction of the AEOI with these partner states to Parliament in autumn/winter 2022.
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On December 2, 2021 the European Commission published the key decisions of its December infringements package. With respect to taxes and customs this time the key decisions include one letter of formal notice (sent to Spain) and 5 reasoned opinions (sent to Spain, Belgium, Luxembourg, Sweden, Germany and Cyprus). This time the key decisions regard a variety of matters including: the taxation of non-resident taxpayers' capital gains, the transposition of CFC legislation of the EU ATAD Directive, the transposition of the non-deductibility of interest payments rule of the EU ATAD Directive, the taxation of dividends to non-resident public pension institutions, the automated exchange with other Member States of certain information related to the application of VAT legislation and the transposition of the new VAT e-commerce rules.
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On December 1, 2021 the Inland Revenue Authority of Singapore issued a press release announcing that the Agreement between the Republic of Singapore and the Federative Republic of Brazil for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (“DTA”), signed on May 7, 2018, entered into force on December 1, 2021.
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