CJEU rules that Dutch tax consolidation infringes the freedom of establishment

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Related briefings

Draft legislative proposal introduces a minimum price for CO2

The Dutch government has published a draft legislative proposal for consultation that introduces a minimum price for CO2. The minimum price is introduced by way of a tax levied on electricity producers. The tax is levied per ton of CO2 emission. In the proposal, the tax rate per ton CO2 is calculated each year as […]

Welcome guidance on VAT recovery fuelling costs

The state secretary of finance published a decree which covers the question which party is entitled to recover VAT on fuel costs purchased with a fuel card. The decree provides welcome guidance for the automotive practice. A fuel card enables the cardholder to purchase fuel without actually making a direct payment to the gas station…

Transition payment in case of summary dismissal

The general rule is that in case of a dismissal initiated by the employer, the employee has the right to a transition payment, provided that the employment has lasted for two years or longer. This rule does not apply when the reason for the dismissal is a seriously culpable act or omission by the employee. […]

Amendment of the code of conduct for pharmaceutical advertising

The Code of Conduct for Pharmaceutical Advertising (Code of Conduct) (In Dutch: Gedragscode Geneesmiddelenreclame) has been amended as of 1 July, 2018. The changes come as a response to the amendments to the policy rules providing guidance on the ban of inducements regarding medicinal products, which entered into force 1 April, 2018 (Policy Rules) (In Dutch: Beleidsregels gunstbetoon Geneesmiddelenwet […]

ECJ confirms deduction VAT on acquisition costs active holding company

On 5 July the European Court of Justice (“ECJ”) has delivered its ruling in the Marle Participations case (C-320/17). The Marle Participations case is about deduction of VAT on costs (“input VAT”) incurred in connection with the acquisition of shareholdings in subsidiaries…

Latest Briefings

Parliamentary group proposes a Financial Services Tribunal

Kevin Hollinrake MP (Co-Chair of the APPG on Fair Business Banking) has published his report titled “Fair Business Banking for All: How to improve access to justice for businesses in financial services disputes” (the Report). Following the APPG’s responses to the FCA’s consultation on expanding the FOS’s jurisdiction (CP18/3), the Report sets out various recommendations […]

Adoption of unregistered land as highway

By Paul Weeks Unregistered land in unknown ownership can cause a headache on development and the extent of the issue will often depend upon what the land is needed for…

Court of Appeal: Catja Thum v Oliver Thum

The Court of Appeal today dismissed Oliver Thum’s appeal and ruled that his wife Catja Thum’s divorce and related financial claims should proceed in the English court and not, as Dr Thum had argued, in Berlin. Giving judgment for the Court of Appeal Lord Justice Moylan said…

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Khaitan & Co advises DST Global in relation to Apoletto’s investment of $50m in Udaan

Khaitan & Co advised DST Global in relation to Apoletto Limited’s Series B investment of USD 50 million in Udaan, an online B2B marketplace. DST Global is an investment company that funds late-stage ventures in the global internet industry. The core transaction team included Sharad Moudgal (Partner), Sanjay Khan Nagra (Senior Associate) and B N Vivek (Associate) who advised on the Corporate aspects with assistance from Vinita Krishnan (Associate Director) and Sneh Shah (Associate)on tax […]

Ogier heads for MIPIM 2018 in Cannes

MIPIM is the world’s leading real estate event, bringing together the most influential players in international property. The event will take places 13-16 March in Cannes. Ogier is one of the leading international law firms advising on real estate. Members of our European Real Estate team will be at MIPIM, bringing together partners from Jersey, […]

New office for Ogier as firm celebrates ten years in Tokyo

Ogier is marking its tenth year in Japan with a move to expanded office premises. Ogier was the first offshore firm to establish a presence in Japan in 2008, and the team there has been led by Skip Hashimoto ever since. The firm has long been advising clients in the Japanese banking & finance, corporate […]

Ogier advises on US$72m sale of silver mine for long-standing client

Ogier has advised long-standing client, Baker Steel Capital Managers, LLP on the sale of the interest held by Polar Acquisition Limited on behalf of a number of Baker Steel’s funds and managed entities, including its London listed fund Baker Steel Resources Trust Limited, in the Prognoz Silver Mine in Russia to Polymetal International PLC for […]

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