Because crowdfunding is a relatively new phenomenon there is little experience with the VAT consequences of crowdfunding. In February 2015, the European Commission shared its thoughts on the issue in a report to the VAT committee. The VAT committee subsequently adopted guidelines on the VAT...

Private use of company cars by German employees of Dutch employers - or vice versa, private use of company cars by Dutch employees of German employers - currently results in situations of double and non-taxation, respectively. In this article, I have first concluded that the Netherlands applies...

The judgment of the CJEU in the Welmory case attracts particular attention. This is due to the fact that the CJEU had to apply the concept of fixed establishment, which originated from the context of traditional economy, for the first time to the digital economy.In this article the authors...

With the joint cases Larentia + Minerva and Marenave Schifffahrt the CJEU once again delivered a judgment in a landmark case on VAT and holding companies. The author questions whether this will be the last case on holding companies or that we can expect more cases in the future, because some...

The focus in the reports of the OECD in its Base Erosion and Profit Shifting (BEPS) project is direct taxation. Still, the effects BEPS will have on indirect taxes must not be underestimated. In this article the author addresses the effects that the BEPS reports and developments will have on the...