The Mandatory Disclosure Rules/DAC6 knowledge database has been supplemented following the creation of the DAC8 directive on 17 October 2023. Among other things, the Directive changes the notification obligation that applies to intermediaries who invoke a national right of non-disclosure in the context of their reporting obligation under DAC6.
Source Taxence
Latest Posts in "Netherlands"
- VAT on Management Services for CDC Pension Fund: Not a Common Investment Fund, Appeal Dismissed
- Court Upholds Fine for Late VAT Filing; Objection Partially Granted, Penalty Deemed Appropriate
- VAT Zero Rate Denied for Export of Horse Shares: Appeal Unsuccessful, Tax Assessment Upheld
- VAT Exemption Denied for Services to Pension Funds with CDC and DC Schemes, Court Rules
- VAT Exemption for Pension Fund Management: Distinction Between Accumulation and Payout Phases Disputed
