11 November 2022 - On 4 November 2022, the Supreme Court answered preliminary questions from the district court of Zeeland-West Brabant on the interpretation of the concept of 'essentially new construction' for VAT purposes. 'Essentially new construction' occurs when an essentially new building is created after renovation work on an existing building. The delivery of the transformed building is then...
26 April 2022 – The European Commission published a draft Anti-Tax Avoidance Directive – commonly known as ATAD3 – which seeks to prevent the misuse of so called ‘Shell Companies’ for tax purposes. ATAD3 may already impact your real estate structures, holding structures and financial investment structures as the review period has already started as from 1 January 2022.
Do you want to ensure that you make optimum use of VAT and customs legislation, while not running any unnecessary risks? The specialists of the Mazars VAT and Customs Group will be happy to help.
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