Insolventierecht: tips en tricks voor de praktijk van de bedrijfsjuris

Short Reads - On May 12, 2022 the Amsterdam Court of Appeal published its decision, dated April 12, 2022, that - following the referral by the Dutch Supreme Court last year for factual investigation - the services of a self-storage business, from the point of view of its customers, consisted mainly (i.e. for at least 70%) of the exploitation (by way of lease) of immovable property and the other services provided to its customers are subordinate to that lease. 

Short Reads - Tirza Cramwinckel en Mieke Lavreysen schreven voor het Tijdschrift voor formeel belastingrecht een bijdrage over ‘De administratieplicht en de informatiebeschikking: verbetering van de rechtsbescherming in recente arresten?’.

Articles - Charlotte Tolman and Michael Molenaars examine the European Commission's proposed Unshell directive, which targets the misuse of shell companies, and its potential impact on Dutch holding structures.

Short Reads - In today’s rapidly changing tax environment, it is important to be aware of all relevant tax developments. In the past months, several new tax rules have been implemented or announced. Please see below an overview of certain tax amendments that may be relevant when investing in the Netherlands.