Tag Archives: dutch

European Challenge to Tax Status of Ports

The European Commission considers the Netherlands corporation tax exemption for 6 of its main and publicly owned main seaports as anti-competitive. The ports include Groningen, Amsterdam and Rotterdam. This follows an investigation by the EC and changes to Dutch law. … Continue reading

Posted in Tax and Accounting News | Tagged , , , , , , , | Leave a comment

EU Investigates Starbucks Over Dutch Tax Deal

The European Commission has announced its preliminary view following investigation is that the Starbuck’s special tax deal with the Netherlands may be amount to illegal state aid. A number of so-called sweetheart deals, or rulings are being looked at in … Continue reading

Posted in Uncategorized | Tagged , , , , , , , , | Leave a comment

Revenue & Customs Brief 38/09 – Dutch Barges

I have been asked about one of my successful cases: the High Court decision in the case of Lt Cmdr Colin Stone [2008] EWHC 1249 (Ch) where HMRC changed their long-standing policy on the liability of vessels used as residential … Continue reading

Posted in Tax and Accounting News | Tagged , , , , , , , , | Leave a comment

VAT – ‘Dutch barges’ and vessels used as permanent residential accommodation

I had a great success with the case of Lt Cmdr Colin Stone [2008] EWHC 1249 (Ch), following which HMRC issued Revenue & Customs Brief 38/09: http://www.hmrc.gov.uk/briefs/vat/brief3809.htm My own notes on this case are on my website in the Points … Continue reading

Posted in Tax and Accounting News | Tagged , , , , , , , , , | Leave a comment