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ECJ clarifies VAT Treatment of online platforms
Tax ECJ clarifies VAT Treatment of online platforms in XYRALITY GmbH
On 9 October 2025, the ECJ delivered its decision in Finanzamt Hamburg-Altona v XYRALITY GmbH (C-101/24). The case concerns the VAT treatment of digital services provided through an app store and the applicability of Article 28 of the EU VAT Directive 2006/112/EC (VD) (a so-called ‘commissionaire fiction’) to the supply of in-app purchases.
Aiki Kuldkepp
| 6 min read |
Belastingplan 2026
Budget Day Tax Plan for 2026: sustainability and taxation at a glance
Every Prinsjesdag (Dutch Budget Day), the government presents the Tax Plan outlining proposed fiscal measures for the coming year. This article reflects its current state.
Pierre Docx
Marco Visser
Tim van Brederode
| 9 min read |
Advies AG Vpb
Tax Advice Advocate General: 8% tax interest on corporation tax may be too high, what now?
Advocate General (AG) Koopman believes that 8% tax interest for corporate income tax purposes is too high.
Tim van Brederode
| 4 min read |
SDE++ exploitatiesubsidie
Sustainable tax SDE++: The Operating Subsidy for Climate Pioneers in the Netherlands
The energy transition is in full swing, and now is the time to get involved. The Dutch government has made €8 billion available for 2026 through the SDE++ subsidy scheme.
Marco Visser
Pierre Docx
| 4 min read |
Cyber threat increases, preparedness falls short: a wake-up call for SMEs
IBR Cyber threat increases, preparedness falls short: a wake-up call for SMEs
The cyber resilience of Dutch businesses is under pressure. The most recent figures from the International Business Report (IBR) show that the number of significant cyber incidents in SMEs and the mid-market is rising sharply.
3 min read |
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