Netherlands: Sales Taxes: VAT, GST

The Dutch government has released its comprehensive tax plan for 2027, introducing significant changes across corporate income tax, dividend withholding tax, Pillar 2 implementation, employment taxation, and real estate transfer tax. Key measures include modifications to the participation exemption regime for hedging instruments, implementation of the OECD Side-by-Side Safe Harbour package for US-headed multinational groups, and new stock option schemes for startups and scale-ups designed to strengthen the

In European value-added tax (VAT) law, one occasionally encounters a case that reads less like a fiscal dispute and more like a morality tale. Such is the Svilosa judgement, wherein the Court of Justice...

The European Court of Justice (ECJ) ruled on 17 October 2024 that a card issuer that facilitates charging sessions for electric vehicles can be regarded to buy and resell the electricity for VAT purposes.