Insights

On 12 September 2024, the Court of Justice of the European Union (ECJ) gave its decision in Case C-248/23 stating that a business which must pay to the state insurer a portion of its revenue obtained from its sales of medicines, may reduce its taxable amount by these payments.

'Sustainable contracting', 'conscious contracting', or 'socially responsible contracting': these terms all refer to making arrangements that go beyond just the legal side.

Everything you need to know about the levy on CO2 emissions from imported goods from outside Europe.

Artificial Intelligence (AI) is transforming industries globally, offering unprecedented opportunities for innovation, efficiency, and growth. However, alongside these opportunities come significant challenges, and risks.

In the last decades, various corporate scandals and failures, have been attributed to flaws in their organisational culture. That’s why organisations should conduct regular assessments of the status of their culture.

This article provides an overview of the main fiscal changes, with a particular focus on corporate income tax, dividend tax, and withholding tax. In addition to rate changes, we also address various regulations and their potential impact on businesses.

A sustainable HR policy, featuring green terms and conditions of employment, is about creating a working environment that is sustainable not only for the environment but also for employees.

VodafoneZiggo has the ambition to reduce the environmental impact of its product range. So, an essential first step is knowing how big that impact is, and where it hits. Really pinpointing it.

The Court of Justice of the European Union (ECJ) has explained how VAT applies on land transfer by reason of a public authority decision (Case C-182/23, Makowit). From the ECJ decision it follows that it is important whether the assets are acquired as business or private assets to determine their VAT treatment. It is not required that the assets are already taken into use by the business at the moment of expropriation but rather what their intended use is.

Following the launch of our first EU Direct Tax newsletter in July 2023, Grant Thornton is excited to present the third review of the EU Direct Tax Initiatives. This edition aims to keep you informed about upcoming EU Direct Tax developments and their potential implications for your business.

The FASTER Directive seeks to simplify WHT procedures for dividends and interest payments on publicly traded instruments to non-resident investors within the EU. Its goals are to encourage cross-border investments, enhance European capital markets, and provide better protection against tax fraud and abuse.

The Court of Justice of the European Union (ECJ) has explained how VAT applies to supplies between members of a VAT group. It confirms that supplies within the VAT group are not subject to VAT.

The European Council officially endorsed the Corporate Sustainability Due Diligence Directive (CSDDD) on May 24, 2024. This regulation requires large companies to take responsibility for negative impacts and improve conditions for people, the environment, and nature within their supply chain starting in 2027.

Do you as a municipality have the ambition to work more impact-orientated? Then you have taken the first step already!

In recent years there have been significant developments for self-employed entrepreneurs in the Netherlands.

What if the employee becomes ill during his/her holiday abroad? What can you do as an employer?