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Important decision  Dutch Supreme Court regarding deductibility sale and acquition related costs participations

Important decision Dutch Supreme Court regarding deductibility sale and acquition related costs participations

Summary The Dutch participation exemption does not only exempt qualifying income (capital gains upon sale, dividends) but allows disallows certain cost deductions. Costs incurred in relation to the acquisition or disposal of a participation in a subsidiary are treated as non-deductible ‘acquisition or disposal costs’. To what extent costs incurred ... Read More »

Real estate transactions across Europe

Real estate transactions across Europe

Real Estate owners, investors, Asset and Property Managers today have a global and European focus when it comes to real estate investments. Being confronted with different legal and tax systems a short practical overview can be helpful for those who are trying to find their way in the different European ... Read More »

Reliance on extraordinary circumstances by air carrier succeeds

Reliance on extraordinary circumstances by air carrier succeeds

Passengers are entitled to compensation in case of long delays or cancellation of a flight. European Regulation 261/2004 (hereinafter: the Regulation) determines what amount should be compensated. An air carrier does not have to pay compensation in case extraordinary circumstances occurred and the air carrier could not have prevented these ... Read More »

PSD2, new legislation for innovative payment services

PSD2, new legislation for innovative payment services

Introduction Payment Services Directive 2 (Directive 2015/2366/EU; PSD2) is the revised European payment services directive. PSD2 is intended to modernise the statutory framework, improve payment traffic within Europe, and create space for new and innovative parties entering the market that can contribute to a more effective and transparent manner of ... Read More »

Ruling from the European Court of Justice: per element approach allowed outside tax entity in cross-border situations with the EU

Ruling from the European Court of Justice: per element approach allowed outside tax entity in cross-border situations with the EU

The European Court of Justice (“ECJ”) rendered a ruling on 22 February 2018 concerning the Dutch tax concept of “tax entity”. It concerned the application of Section 10a of the Corporation Tax Act 1969 (“Vpb”) in relation to the freedom of establishment that applies in EU law. What is the ... Read More »

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