Case law
2 April 2019

Guidance on determining beneficial ownership: part two

The Court of Justice of the EU issued judgments in a number of cases dealing with beneficial ownership for EU directive purposes. The cases at issue mostly involved the application of an exemption from withholding tax on dividend and interest…

Case law
2 April 2019

Bank’s branch’s full entitlement to VAT deduction

In case no. C - 165/17 Morgan Stanley & Co International, the Court of Justice of the EU (CJEU) provided an opinion on how to view an entitlement to a deduction of VAT on supplies received by a bank’s branch. This involved a case when supplies were…

Case law
5 March 2019

Punishment in tax

In a recent judgement, the Supreme Administrative Court confirmed that a penalty for late filing of a tax return is by its nature a penal sanction. Therefore, when imposing the penalty, a later legal regulation shall be applied if more advantageous…

Case law
7 February 2019

SC: Threats to employer reason for immediate termination

“If I do not get the centre manager job, I will see to it that the employer cannot draw subsidies and goes bankrupt”, an employee threatened his superiors. When the employer found out, they immediately terminated his employment. The validity of this…

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