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On February 28, 2023 on the website of the Court of Justice of the European Union (CJEU) the interesting judgment of the CJEU in Case C-695/20, Fenix International Ltd versus Commissioners for Her Majesty’s Revenue and Customs, ECLI:EU:C:2023:127, was published.
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Op 27 februari 2023 heeft de Nederlandse overheid een internetconsultatie geopend inzake het wetsvoorstel vastgoedaandelentransacties. Het wetsvoorstel is in hoofdzaak belangrijk voor bedrijven, zoals projectontwikkelaars, die nieuwe onroerende zaken/vastgoed (laten) bouwen binnen een BV en de aandelen in die BV (en daarmee het vastgoed) vervolgens overdragen, alsmede de verkrijgers van die aandelen (en het vastgoed). De consultatieperiode loopt tot 27 maart 2023.
Read more: De Nederlandse overheid heeft een consultatie geopend inzake het wetsvoorstel...
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Since a few years the Dutch tax authorities have the policy that they publish an anonymized version of advance tax rulings that have been concluded between the tax authorities and taxpayers. On February 21, 2023 the Dutch tax authorities published an interesting ruling on the question whether or not in the underlying case the Dutch employees that work from their home offices constitute a Dutch permanent establishment of the foreign entity that employs them?
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Op 22 februari 2023 heeft Minister Kaag vragen beantwoord die het Tweede Kamerlid Azarkan op 23 december 2022 heeft gesteld over dividendstripping door de staatsbank Fortis. Nu zouden we vooral in kunnen gaan op de vele ontwijkende antwoorden die de minister in haar antwoorden geeft, maar voor sommige is de korte high-level opfriscursus inzake dividendstripping die ook in de antwoorden wordt gegeven wellicht interessanter.
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On February 21, 2023 the Dutch Ministry of Finance announced that in 2023 (re-)negotiations on DTAs with 14 jurisdictions will be started or continued. The Ministry furthermore announced that in 2023 it intends to sign DTAs with 5 jurisdictions. The Ministry also invites companies and citizens that have tax information that may be important for the current or proposed (re-)negotiations to contact the Ministry of Finance in writing.
Read more: The Dutch Ministry of Finance announces that in 2023 it intends to start or continue...
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On February 16, 2023 on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in Case C-519/21, ASA versus DGRFP Cluj (with joined parties BP and MB), ECLI:EU:C:2023:106, was published.
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On 20 December 2022 the Inclusive Framework invited public comments on the compliance and tax certainty aspects of the Pillar Two global minimum tax. On February 16, 2023 the OECD released the public comments it received on its consultation on the compliance and tax certainty aspects of the global minimum tax and announces the date on which a virtual public consultation meeting will be held on the matter(s).
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On February 16, 2023 on the website of the Court of Justice of the European Union (CJEU) the judgment of the CJEU in Case C-707/20, Gallaher Limited versus The Commissioners for Her Majesty’s Revenue and Customs, ECLI:EU:C:2023:101, was published.
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On February 15, 2023 the European Commission announced that it is pursuing 24 cases against several Member States for breaches of services related legislation. These decisions are taken to ensure the correct implementation of rules aimed at the good functioning of the Single Market for services.
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On February 15, 2023 the European Commission decided to refer Poland to the Court of Justice of the European Union for violations of EU law by the Polish Constitutional Tribunal and its case law.
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