Enterprise & Business
Commercial end-user contracts
Commercial contracts may also relate to the sale of products and/or services. In this category you have direct sales and indirect sales agreements.
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SPECIALIZED LAWYERS
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New regulation VAT supplements applicable as of January 1, 2025
From January 1, 2025, a new obligation will apply with regard to VAT supplementations: if it is found that too little VAT has been declared and paid, this must be corrected within eight weeks by submitting a VAT supplementation to the Tax Authorities. This significantly tightens the replenishment deadline, or at least there is less room for ambiguity. Failure to comply with the replenishment obligation may result in the imposition of fines. In the case of intent or gross negligence, there may even be a fine of up to 100%.
Breakthrough; corporate tax interest is unreasonably high, here’s what you can do.
On 7 November 2024, the North Netherlands Court ruled that a tax interest rate of 8 per cent on a 2021 assessment is not reasonable. This landmark ruling opens up new opportunities for taxpayers who have faced high corporate tax interest rates. What does this ruling mean specifically for you, and what steps can you take now?
Preliminary questions Supreme Court: Rent price change clause
On November 29, 2024, the Supreme Court gave a preliminary ruling on a rent modification clause in rental agreements with consumers. The Supreme Court answered the question of whether in the liberalized rental sector a rent modification clause with a surcharge of up to 3% (storage clause) in addition to an indexation clause is unfair.