John Arnold and Wilbert Nieuwenhuizen both of Ernst & Young in Amsterdam look at the very different VAT treatment of share issues and sales in the Netherlands and the UK
The holding purchase sale and issue of shares has caused many VAT problems over the years notably on the taxable status of the shareholder (frequently a holding company) the treatment of dividends and whether the issue or sale of shares is itself a supply. With a 1999 Ministerial Decree on share issues and a controversial judgment on a share sale by the Supreme Court in March this year the position in the Netherlands is very different from the UK. This article considers briefly the current state of ECJ and UK case law and...
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John Arnold and Wilbert Nieuwenhuizen both of Ernst & Young in Amsterdam look at the very different VAT treatment of share issues and sales in the Netherlands and the UK
The holding purchase sale and issue of shares has caused many VAT problems over the years notably on the taxable status of the shareholder (frequently a holding company) the treatment of dividends and whether the issue or sale of shares is itself a supply. With a 1999 Ministerial Decree on share issues and a controversial judgment on a share sale by the Supreme Court in March this year the position in the Netherlands is very different from the UK. This article considers briefly the current state of ECJ and UK case law and...
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If you do not subscribe but are a registered user, please enter your details in the following boxes: