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On January 30, 2024 the Court of Justice of the European Union (CJEU) ruled in a very interesting and what I think is a very important case. In its judgment the CJEU ruled on who is liable to (re-)pay in case an employee of a company fraudulently issued false VAT invoices of which its employer was not aware and did not consent to. It regards the CJEU’s judgement in Case C-442/23, ECLI:EU:C:2024:100, P sp. z o.o. versus Dyrektor Izby Administracji Skarbowej w Lublinie.
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On January 25, 2024 the European Commission issued a press release in which it announced that it adopted a package of infringement decisions due to the absence of communication by Member States of measures taken to transpose EU directives into national law. The Commission is sending a letter of formal notice to those Member States who have failed to notify national measures transposing directives, whose transposition deadline expired recently.
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Op 15 januari 2024 heeft de Inland Revenue Authority of Singapore (De Singaporese belastingdienst) een persbericht gepubliceerd waarin zij aankondigt dat op 12 januari 2024 de bevoegde autoriteiten van Nederland en Singapore een overeenkomst hebben ondertekend om de wijze van toepassing van de arbitrageprocedure zoals bepaald in Onderdeel VI (Arbitrage) van het MLI (het Multilaterale Instrument) vast te stellen.
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On December 21, 2023 on the website of the Dutch tax authorities a position paper of the Knowledge Group dividend withholding tax and withholding taxes of the Dutch tax authorities was published (KG:024:2023:24). In this position paper the Knowledge Group answers the question in which manner treaty benefits can be claimed with respect a share buyback if under the capital gains article of the applicable treaty for the avoidance of double taxation the levying rights over such buyback are not allocated to the Netherlands.
