Marleen Jonckers

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09.08.2019 NL law

Verifieerbare vorderingen, de stand van zaken na Credit Suisse/Jongepier q.q.

Articles - De afgelopen jaren heeft de Hoge Raad verschillende arresten gewezen over de invloed van het faillissement op wederkerige overeenkomsten, het fixatiebeginsel en de kwalificatie van vorderingen als boedelvordering, verifieerbare vordering of nietverifieerbare vordering. In het arrest van 23 maart 2018 (hierna: Credit Suisse/Jongepier q.q.) verduidelijkt de Hoge Raad ter beantwoording van enkele prejudiciële vragen wanneer vorderingen die voortvloeien uit een ten tijde van het faillissement reeds bestaande rechtsverhouding voor verificatie in aanmerking komen.

08.02.2018 NL law

Closing-down sale: turnover tax incurred as a consequence of goods being sold to consumers by way of summary execution does not qualify as estate debt (boedelschuld)

Short Reads - The Amsterdam District Court requested a preliminary ruling with regard to turnover tax incurred as a consequence of a sale taking place by way of summary execution (Amsterdam District Court 5 July 2017, ECLI:NL:RBAMS:2017:4726, answered by the Supreme Court on 15 December 2017, ECLI:NL:HR:2017:3149)

Marleen Jonckers Associate Amsterdam

22.09.2017 NL law

Dutch Supreme Court ruled on the time limit under which appeals must be brought

Short Reads - On 1 September 2017, the Dutch Supreme Court ruled that the appeal period ends three months after the day on which the court has given its judgment, at the end of the day with the same number as the day on which the judgment was given (ECLI:NL:HR:2017:2225). However, when the appeal period of three months expires in a month that does not have a day with the same number due to the fact that it is shorter, the appeal period ends on the final day of that month. Therefore, it is important to be aware that the appeal period relating to judgments given on certain specific days might end earlier than expected.