Higlighted insights
Insights
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InsightUpdate on the Quick Fixes for VAT
Six months after the implementation we evaluate the current status of the Quick Fixes for VAT.
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InsightVAT distance selling scheme can also apply if the customer concludes the transport agreement
For VAT purposes, in pursuance of the so-called distance selling scheme, distance sales are subject to VAT in the EU Member State where the transport of the goods ends, if the said goods were dispatched or transported ‘by or on behalf of the supplier’.
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InsightA-G Kokott: right to deduction of VAT in case of failed purchase of participating interest
In this news article we discuss the case, as well as its practical importance
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InsightCJEU Dong Yang: subsidiary may be a fixed establishment for VAT purposes
Last week, the Court of Justice of the EU ruled on a case about the concept of fixed establishment in VAT.
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InsightUpdate: New VAT rules for the e-commerce sector as of 2021
New VAT rules have been adopted. What do these changes mean for you?
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InsightEuropean Court: importance of transport allocation in case of intra-Community chain transactions
Recently the Court of Justice EU has ruled in a case about intra-Community chain transactions. In this publication we briefly address the case and we discuss the practical consequences.
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InsightPotential impact of COVID-19 on your current transfer pricing model: Is action required?
Especially now, a well-coordinated transfer pricing policy will provide opportunities for managing the liquidity within your corporate group.
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InsightVAT in the Netherlands: aspects to take into account during the corona crisis
The corona public health crisis affects many aspects of life, even taxation. Watch this video for the aspects that you should take into account.
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InsightThe VAT consequences for issuing vouchers due to COVID-19
We will be providing a summary of the VAT consequences associated with issuing such vouchers in this article.