FS Tax Newsletter | February 2021
We hope you had a great start to 2021. After wrapping up the first month of the year, in this edition of the Financial Services Tax Newsletter we would like to summarize the relevant developments that took place in December 2020 and January 2021.
FS Tax Newsletter | December 2020
With the end of the year less than a month away and the Christmas holidays fast approaching you are probably busy wrapping things up and setting goals for next year. This last FS Tax Newsletter for the year 2020 briefly summarizes the relevant tax developments of the last few months.
FS Tax Newsletter | Oktober 2020
This Budget Day 2020 special issue of our Financial Services Tax Newsletter includes the relevant measures of the 2021 Tax Plan for the FS sector. This issue also addresses other recent tax measures and developments: the Opinions issued by the Dutch Advocate General in two cases on the Dutch VAT treatment of the management of individual assets via investment profiles, a draft bill on the functioning of Dutch pension plans that has been presented to the Lower House of Parliament and the internet consultation on the Introduction of a conditional withholding tax on dividends.
FS Tax Newsletter | August 2020
In this edition of the FS Tax newsletter we discuss two important judgments by the Court of Justice of the European Union in VAT cases: firstly, in the A Oy case, the Court established that co-location services do not constitute the leasing of or service attributable to immovable property. Secondly, in the BlackRock case, the Court confirmed that the provision of a single management service is not partially VAT-exempt.