We are Stibbe Life Sciences specialists

Speaking slot - On 1 June, Wim Panis and Giovanni Smet speak at the “Themadag Internationale Fiscaliteit”, organised by M&D Seminars. The seminar particularly focuses on measures to prevent tax avoidance (ATAD, BEPS,…).

Trends - On 20 September 2016, the Dutch government presented the 2017 Budget. As part thereof legislative proposals were submitted to Dutch Parliament on the amendment of certain tax laws in the Netherlands. Below, we will summarize some of the rules which are relevant for internationally oriented corporate taxpayers, that will apply as from 1 January 2017. Please note that the summary is based on the current version of the legislative proposal which is still subject to parliamentary approval.

Articles - Het wetsontwerp houdende dringende fiscale bepalingen dat recent in de Kamer werd ingediend, voorziet in de afschaffing van de aftrek voor octrooi-inkomsten met ingang van 1 juli 2016.

Trends - Yesterday, on 23rd June 2016, the United Kingdom has decided, through a public referendum, to leave the European Union.  Aside from the many other consequences of this vote, the decision also has a direct impact on the Unitary Patent/Unified Patent Court system because this new system is not open for participation of a non-EU member state.

Articles - In Case M.7872 – Novartis/GlaxoSmithKline (ofatumumab autoimmune indications), the European Commission claimed jurisdiction under the merger control rules over a transaction by virtue of which a yet to be fully developed biological drug was transferred to a purchaser. In applying the relevant jurisdictional test, the Commission made a series of observations which have far-reaching implications. 

Articles - The Belgian government has recently introduced in Parliament a draft bill on urgent tax measures. This draft bill aims to, amongst others, abolish the Belgian patent income deduction regime as from 1 July 2016.  

Trends - Following the Brexit referendum, the UK should, in principle, notify its decision in the coming months to withdraw from the EU as provided by Article 50 of the Treaty on the European Union. According to Article 50, the Treaties will cease to apply to the UK from the date of entry into force of the withdrawal agreement or, failing that, two years after the notification—unless the European Council, in agreement with the UK, decides to extend this period unanimously.

Articles - De werkneemster is op 1 oktober 2013 bij de werkgever, een farmaceutische onderneming, in dienst getreden als rayonmanager. Op 5 juni 2015 heeft de werkgever de werkneemster op staande voet ontslagen wegens het vervalste cv. De werkneemster heeft de vernietigbaarheid van het ontslag ingeroepen. De werkgever verzoekt nu voorwaardelijk ontbinding.