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Share and Share Alike?

John Arnold and Wilbert Nieuwenhuizen, both of Ernst & Young in Amsterdam, look at the very different VAT treatment of share issues and sales in the Netherlands and the UK

 
John Arnold and Wilbert Nieuwenhuizen both of Ernst & Young in Amsterdam look at the very different VAT treatment of share issues and sales in the Netherlands and the UK
 
The holding purchase sale and issue of shares has caused many VAT problems over the years notably on the taxable status of the shareholder (frequently a holding company) the treatment of dividends and whether the issue or sale of shares is itself a supply. With a 1999 Ministerial Decree on share issues and a controversial judgment on a share sale by the Supreme Court in March this year...

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