News

At Mazars, we inform you about the recent developments and rules and regulations that can have impact on you or your organisation. Would you like to minimise your risks and maximise your opportunities? We have listed several noteworthy news items that can be of use to you.

Cross-border supplies: change in VAT rules as of 2020

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19 September 2019 - As of January 2020, all EU member states will introduce a number of new VAT rules aimed at improving the European VAT system for cross-border supplies in the short term. These new rules are also important for internationally operating entrepreneurs in the transport & logistics sector. This applies in particular to entrepreneurs who act as tax representatives for foreign entrepreneurs and in doing so report on cross-border supplies.

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Staff shortages in the transport sector: are the self-employed the solution?

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19 September 2019 - Nowadays, the lack of personnel may be the greatest challenge for the transport industry. The labour market remains very tight despite the fact that the number of vacancies for lorry drivers is decreasing slightly. From 2021, the supply of drivers in particular will hardly grow any more, while demand will continue to grow strongly. Reason enough for many transport companies to call in self-employed drivers, domestic or foreign.

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Prince’s Day 2019: What’s changing for you?

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Thursday 19 September 2019 - Tuesday 17 September was Prince’s Day (Prinsjesdag). As in previous years, the day revolved around the familiar hat parade and the balcony scene, and, of course, the 2020 tax package. The 2020 tax package consists of 6 legislative proposals. What will the 2020 Tax Plan mean for you? Read it in Mazars Actueel!

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Nuance on the concept of construction site in the case of delivery with demolition obligation

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18 September 2019 - When delivering an existing building with the obligation to demolish, it was assumed until recently that the act of demolition together with the delivery of an existing building can be seen as a single performance. As a result, such situation concerns the delivery of a construction site subject to VAT. It appears that the Court of Justice has recently qualified this point if, at the time of delivery, the demolition operations have not yet commenced.

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Governance in the cultural sector: which approach to choose?

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13 September 2019 - The new Cultural Governance Code requires cultural organisations to have the executive board and the supervisory board discuss the division of roles between the two parties. But what is the best way for organisations to do this?

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Change in the requirements for NSW (Nature Conservation Act) country estates

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12 September 2019 - In order to promote the conservation of natural beauty in the Netherlands, the legislator offers a number of tax facilities to the owners of country estates. In exchange, the country estate must meet a number of requirements, particularly regarding the green areas and the nature on the grounds.

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Tax entity for VAT purposes? Check regularly whether the requirements are met

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9 September 2019 - Entrepreneurs who in organisational (administrative), economic and financial terms are closely linked, form a tax entity for VAT purposes. In that case, they act as if they were one VAT entrepreneur. The parties may not invoice VAT to each other; if they so desire they may submit joint VAT returns. This may be very beneficial, for instance when the client does not have a (full) right to deduct VAT. In order to qualify as a tax entity, the parties should be sufficiently intertwined and meet a number of requirements. It is important for the entrepreneurs concerned to check on a regular basis that they comply with the requirements and that they are still sufficiently intertwined.

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Welke regels en fiscale gevolgen komen er kijken bij donaties aan goede doelen?

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5 september 2019 – Vandaag is het de Internationale Dag van de Liefdadigheid, een dag om stil te staan en aandacht te vestigen op liefdadigheidsinitiatieven en de vele organisaties die dit werk verrichten. Naast de onmisbare inzet van vrijwilligers, zijn financiële bijdragen voor deze organisaties van essentieel belang. Bijdragen zijn er in tal van vormen zoals subsidies, donaties, legaten en giften. Voor elk van deze vormen zijn verschillende fiscale gevolgen van toepassing.

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Brexit-deadline nadert: bent u voldoende voorbereid?

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2 september 2019 – De Brexit-deadline van 31 oktober a.s. nadert snel. Hoewel het bedrijfsleven hoopt op een ‘zachte’ Brexit met overgangsmaatregelen, lijkt door alle recente bestuurlijke ontwikkelingen in het Verenigd Koninkrijk de kans op een snelle en ‘harde’ Brexit er niet minder op geworden te zijn.

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Btw-heffing bij uitlening van personeel

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23 augustus 2019 – Bij maatschappelijke organisaties speelt personeel vaak een essentiële rol in het bereiken van hun doelstellingen. Vaak wordt samengewerkt tussen organisaties om personele vaardigheden te delen en kostenefficiënt te handelen. Ook het groeiend personeelstekort in diverse maatschappelijke sectoren zorgt voor allerlei personele samenwerkingen. Hierbij is een groot btw-issue aan de orde, namelijk het kostenverhogend effect wanneer de uitlening belast is met btw en de inlener de btw niet kan verrekenen.

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