{"id":1205,"date":"2019-06-18T11:10:38","date_gmt":"2019-06-18T09:10:38","guid":{"rendered":"https:\/\/novio.tax\/?p=1205"},"modified":"2024-05-03T11:11:26","modified_gmt":"2024-05-03T09:11:26","slug":"dutch-government-shares-its-view-on-cjeu-danish-cases","status":"publish","type":"post","link":"https:\/\/novio.tax\/nl\/news\/nederlandse-regering-deelt-haar-mening-over-cjeu-deense-zaken\/","title":{"rendered":"Nederlandse regering deelt visie op Deense zaken HvJEU"},"content":{"rendered":"<article>De vragen gaan voornamelijk over de interactie tussen de belangrijke arresten van het HvJEU in zes zaken die betrekking hebben op de toepassing van de EG-richtlijn inzake moeder-dochterondernemingen en de EG-richtlijn inzake interest en royalty's (<a href=\"https:\/\/novio.tax\/en\/blogs-188\/article\/cjeu-cases-on-beneficial-ownership-and-treaty-abuse-case-overview\">zie ook onze Blog over dit onderwerp<\/a>) en de substance-eisen volgens de Nederlandse wetgeving. De huidige substance-vereisten zijn (in het kort) dat de holding (i) ten minste EUR 100.000 aan salariskosten moet maken in verband met de intermediaire holdingactiviteiten, en (ii) een eigen kantoorruimte moet hebben en gebruiken (waarover zij ten minste 24 maanden moet beschikken). Voor een meer volledig overzicht van de Nederlandse substance-eisen kunnen we <a href=\"https:\/\/novio.tax\/en\/blogs-114\/article\/recent-amendments-dutch-substance-requirements\">raadpleeg onze Blog over dit onderwerp<\/a>.<\/p>\n<p><strong>Perspectief van de Nederlandse overheid<\/strong><\/p>\n<p>Eerst en vooral vermeldt de staatssecretaris dat een buitenlandse tussenholding die, gelet op alle relevante feiten en omstandigheden, op het eerste gezicht voldoet aan de voornoemde objectieve substance-eisen, niet noodzakelijkerwijs dicteert dat de structuur niet misbruikt is en de dividendbelasting (WHT) niet van toepassing is.<\/p>\n<p>In dit verband kondigde de staatssecretaris aan dat hij wetgeving zal voorstellen tot wijziging van de substance-eisen. Kort gezegd voorziet het voorstel in de mogelijkheid van tegenbewijs voor de DTA, zelfs als aan de relevante substance criteria wordt voldaan. De wetswijzigingen zullen per 1 januari 2020 in werking treden en zouden ook van toepassing zijn op de Nederlandse vennootschapsbelastingregels voor niet-ingezeten vennootschappen. Vandaar dat niet-ingezeten tussenholdings die vertrouwen op het voldoen aan de relevante substance-criteria hun structuur moeten evalueren om te zien of ze het risico lopen om in toekomstige gebeurtenissen te worden aangevochten door de DTA.<\/p>\n<p>Naast de voorgestelde wijzigingen zoals hierboven genoemd, acht de staatssecretaris de antimisbruikbepaling van de WHT-vrijstelling (in het algemeen) verenigbaar met de aanwijzingen die in de Deense zaken naar voren zijn gebracht. De staatssecretaris verwacht dat de voorgestelde wijzigingen niet zullen leiden tot materi\u00eble verschillen ten opzichte van de bestaande situatie.<\/p>\n<p>Momenteel fungeert het voldoen aan de 'relevante substance'-criteria als veilige haven voor buitenlandse tussenholdings in bedrijfsstructuren. In dit verband moet worden opgemerkt dat de staatssecretaris het belang onderstreept dat, om aan de objectieve criteria te voldoen, de gemaakte loonkosten van 100.000 euro relevant moeten zijn voor de ge\u00ebxploiteerde activiteiten als tussenholding.<\/p>\n<p>Dit verwijst naar de meer kwalitatieve substanti\u00eble onderbouwing. In de Deense zaak C-118\/16 van het HvJEU hield X Sweden (holdingmaatschappij van X Denmark A\/S), die een rentebetaling van 196 miljoen euro ontving, zich bijvoorbeeld niet alleen bezig met financieringsactiviteiten. De onderneming nam ook verantwoordelijkheden op zich in verband met productregistratie bij overheidsinstanties en diverse administratieve taken in verband met klinische proeven. X Sweden had ongeveer 10 werknemers in dienst. Op basis van de feiten in de rechtszaak vermoeden we dat een deel van het argument dat X Zweden slechts een doorgeefluik is en niet de uiteindelijke begunstigde, is dat de werknemers vermoedelijk alleen betrokken waren bij de productregistratie\/administratieve activiteiten. In deze context werd niet aangenomen dat de productregistratie\/administratieve werknemers relevant waren voor de ge\u00ebxploiteerde activiteiten om leningen aan dochterondernemingen aan te houden\/te financieren (d.w.z. het veiligstellen van een lening van 500 miljoen euro\/rentebetaling van 196 miljoen euro).<\/p>\n<p>Als gevolg van de voorgestelde wijzigingen van de mogelijkheid voor de DTA om het bestaan van relevante substantie te weerleggen, ondanks het feit dat aan de objectieve substantiecriteria is voldaan, veronderstellen wij dat de bewijslast in deze context ook een rol gaat spelen. De voorgestelde wetswijzigingen worden gepubliceerd op 17 september 2019 (<em>Prinsjesdag<\/em>).<\/p>\n<p><strong>DISCLAIMER<\/strong><\/p>\n<p>De informatie in deze blog is van algemene aard en heeft geen betrekking op de specifieke omstandigheden van een bepaalde persoon of entiteit. De informatie in deze blog is dan ook bedoeld voor algemene informatiedoeleinden en kan niet als advies worden beschouwd. Hoewel we ernaar streven om accurate en tijdige informatie te verstrekken en we grote zorgvuldigheid hebben betracht bij het samenstellen van deze blog, kan er geen garantie worden gegeven dat dergelijke informatie accuraat is op de datum waarop deze wordt ontvangen of dat deze accuraat zal blijven in de toekomst. Niemand dient te handelen op basis van dergelijke informatie zonder passend professioneel advies na een grondig onderzoek van de specifieke situatie. Wij aanvaarden geen enkele aansprakelijkheid voor eventuele gevolgen van het gebruik van de informatie in deze publicatie zonder onze toestemming.<\/p>\n<div class=\"addthis_inline_share_toolbox no-print\"><\/div>\n<\/article>","protected":false},"excerpt":{"rendered":"<p>The questions mainly concern the interaction between the landmark CJEU judgements in six cases which deal with the application of the EC Parent-Subsidiary Directive and the EC Interest and Royalty Directive (see also our Blog on this subject) and the substance requirements according to Dutch legislative. The current substance requirements are (in short) that the [&hellip;]<\/p>","protected":false},"author":1,"featured_media":1206,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[12],"tags":[],"class_list":["post-1205","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Dutch government shares its view on CJEU Danish cases - NovioTax<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/novio.tax\/nl\/news\/nederlandse-regering-deelt-haar-mening-over-cjeu-deense-zaken\/\" \/>\n<meta property=\"og:locale\" content=\"nl_NL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Dutch government shares its view on CJEU Danish cases - NovioTax\" \/>\n<meta property=\"og:description\" content=\"The questions mainly concern the interaction between the landmark CJEU judgements in six cases which deal with the application of the EC Parent-Subsidiary Directive and the EC Interest and Royalty Directive (see also our Blog on this subject) and the substance requirements according to Dutch legislative. The current substance requirements are (in short) that the [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/novio.tax\/nl\/news\/nederlandse-regering-deelt-haar-mening-over-cjeu-deense-zaken\/\" \/>\n<meta property=\"og:site_name\" content=\"NovioTax\" \/>\n<meta property=\"article:published_time\" content=\"2019-06-18T09:10:38+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-05-03T09:11:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/novio.tax\/wp-content\/uploads\/2024\/05\/dutch-government-shares-its-view-on-cjeu-danish-cases_6632a9b7393d7.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"700\" \/>\n\t<meta property=\"og:image:height\" content=\"250\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Geschreven door\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Geschatte leestijd\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minuten\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/novio.tax\/news\/dutch-government-shares-its-view-on-cjeu-danish-cases\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/novio.tax\/news\/dutch-government-shares-its-view-on-cjeu-danish-cases\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/novio.tax\/#\/schema\/person\/4c306d58837075807d74d3cc4f4125a4\"},\"headline\":\"Dutch government shares its view on CJEU Danish cases\",\"datePublished\":\"2019-06-18T09:10:38+00:00\",\"dateModified\":\"2024-05-03T09:11:26+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/novio.tax\/news\/dutch-government-shares-its-view-on-cjeu-danish-cases\/\"},\"wordCount\":705,\"publisher\":{\"@id\":\"https:\/\/novio.tax\/#organization\"},\"image\":{\"@id\":\"https:\/\/novio.tax\/news\/dutch-government-shares-its-view-on-cjeu-danish-cases\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/novio.tax\/wp-content\/uploads\/2024\/05\/dutch-government-shares-its-view-on-cjeu-danish-cases_6632a9b7393d7.jpeg\",\"articleSection\":[\"News\"],\"inLanguage\":\"nl-NL\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/novio.tax\/news\/dutch-government-shares-its-view-on-cjeu-danish-cases\/\",\"url\":\"https:\/\/novio.tax\/news\/dutch-government-shares-its-view-on-cjeu-danish-cases\/\",\"name\":\"Dutch government shares its view on CJEU Danish cases - 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