On December 12, 2024, the Court of Justice of the EU (CJEU) passed judgment in a case concerning the VAT deduction of the purchase of intercompany, cross-border administrative services by a Romanian entity. Our Baker Tilly International network partners in the Netherlands discuss the Weatherford Atlas judgment and whether it has a broader impact on the interplay between VAT, direct taxes and Transfer Pricing (TP).

VAT rules for certain ‘virtual services’ in the EU are about to change. This will affect services such as live-streamed cultural events and paid webcam sessions, for example. The new rules to determine the place of supply take effect as of 1 January 2025. Our experts explain exactly what these changes mean and how they will affect entrepreneurs. See more details in an article prepared by Baker Tilly International network partners in the Netherlands.

On 5 November 2024, ECOFIN (the European Council on Economic and Financial Affairs) adopted the proposal ‘VAT in the Digital Age’. The new rules are intended to make the levy of VAT in the EU simpler and more resistant to fraud. In this article, our experts discuss ECOFIN’s decision and the practical consequences of the new rules. Our Baker Tilly International network partners in the Netherlands have prepared an article about these upcoming changes.

The EU Deforestation Regulation (“EUDR”) will affect international trade. Although it only sets rules for EU importers, these rules will have an effect further up the supply chain. As the United Kingdom is an important trade partner for the EU in general and the Netherlands in particular, this new legislation will impact trade with the UK too. In this article, we discuss a number of points of attention concerning the EUDR for UK businesses.

The ‘Deforestation Regulation’ is a new instrument to achieve the environmental targets. The Deforestation Regulation was originally set to enter into force on 30 December 2024, but the European Commission recently proposed to postpone the implementation. If the European Parliament and the Council agree to this postponement, the legislation will apply to large enterprises from 30 December 2025 onward, and to micro and small businesses from 30 June 2026 onward.

The evaluation of VAT fixed establishment in Latvia continues to raise practical questions. Below, you’ll find our colleague’s review of the European Court of Justice case, Adient (C-533/22). The key question in the Adient case was whether a group company providing manufacturing services to its parent company should be considered a fixed establishment of the parent company for VAT purposes. Below, you'll discover interesting insights about situations where this may not be the case.

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EU professionals must disengage from Russian trust agreements by 10 May.

DAC7 mandates new tax reporting for digital businesses to enhance compliance.