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29 October 2018 / news

Mandatory Disclosure Directive

Tax Newsletter

document signing

On 25 May 2018, the Council of the European Union adopted a Council Directive (Directive) introducing mandatory disclosure rules for EU-linked intermediaries such as lawyers, accountants and tax advisers.

In this issue of Quoted, we give a detailed description on the Directive. Paragraph 2 includes an executive summary. Paragraph 3 will provide a short overview of the background to this Direction. Paragraph 4 will focus on the most relevant provisions and definitions of the Directive. In paragraph 5 the position of the taxpayer is addressed and some guidance is given as to how taxpayers can organise themselves to be in control of the implementation of the Directive. The Annex to this Quoted contains an overview of the so-called hallmarks.

Please read Quoted below or download the PDF version.


No 2% real estate transfer tax rate if pipes are missing

The Den Bosch Court of Appeal has ruled that a property does not qualify as a dwelling for the purposes of real estate transfer tax if, at the time of acquisition,... read more

Converted post office qualifies as newly constructed property

The Zeeland-West-Brabant District Court has come to this conclusion because the structure, the architectural identity, the size and the function of the former... read more

VAT due on advance payment and transfer of the right to delivery of agricultural land

The Noord-Holland District Court has ruled that the property developer is liable for VAT in respect of the advance payment for the building plot, because it... read more