Tax & Legal Update
SAC: international hire of labour (IHOL) seen as possible indication of order by…
In its recent judgment, the Supreme Administrative Court (SAC) upheld the tax authority’s conclusion regarding the existence of control by the parent company, agreeing with the argument that the subsidiary’s management consisted predominantly of…
JMHZ: financial administration responds to ambiguities and practical questions
The financial administration has issued a communication concerning the reporting of exempt income from dependent activity and of the results of the year-end settlement of employment tax prepayments and tax credits.
SAC sides with taxpayer in appeal against VAT registration decision
In its recent ruling, the Supreme Administrative Court (SAC) stated that if an entrepreneur is unsure whether they meet the conditions for VAT registration, they may file an application for registration as a precautionary measure, pay the tax, and…
SAC on tax deductibility of expenses for lawyer’s lump-sum fee
The lump-sum nature of a lawyer’s fee does not in itself give rise to a different or less stringent standard of proof in tax proceedings, the Supreme Administrative Court (SAC) found in its judgment 3 Afs 262/2024–41. It also pointed out that…
AIFMD II tightens rules for outsourcing. Standard funds will also feel impact
AIFMD II changes the rules for outsourcing and extends supervision over it, affecting not only the managers of qualifying investor funds and special funds but also the managers of standard funds. The amendment to the Act on Investment Companies and…
Digital Omnibus and GDPR: upcoming changes in personal data protection
The comprehensive digital package (known as the Digital Omnibus) presented by the European Commission in November 2025 focuses on changes to digital legislation in data protection and processing, cybersecurity and artificial intelligence. It should…
GFD’s Information on VAT on immovable assets – Part II
Rules for applying VAT on renovation work, tax rates applicable to housing, and changes in the optional application of VAT on the supply of immovable assets: these are the topics of Part II of our article about the General Financial Directorate’s…
Digital Omnibus and AI: simplification and postponement of AI rules
The European Commission has disclosed a digital package (known as the Digital Omnibus) that brings together a set of proposals for technical amendments to existing legislation, particularly in the digital field. It includes a proposal for a…
EU General Court on right to deduct VAT one month earlier fundamentally changes…
The EU General Court has issued an important decision (T 689/24) on VAT deduction, which has a fundamental impact on the practice of taxable entities and the creation of national legislation. The court addressed the question of whether it is…