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On the right track? GC sends mixed messages with Lithuanian Railways

The essential facilities doctrine imposes on holders of indispensable facilities a duty to deal with their competitors.

Dutch Supreme Court: non-resident investment fund eligible for refund of Dutch dividend withholding tax

On 23 October 2020, the Dutch Supreme Court ruled that a non-resident UCITS fund is eligible for a refund of Dutch dividend withholding tax with respect to its investments in the Netherlands if strict criteria are met.

The Dutch Scheme – high flexibility in plan contents and possibility to affect group guarantees

The Act on confirmation of private restructuring plans – which introduces a framework allowing debtors to restructure their debts outside formal insolvency proceedings (the “Dutch Scheme“) – was adopted by the Dutch Senate on 6 October 2020.

Innovatie en staatssteun. Het CBb leidt de weg bij de belangrijke definities industrieel onderzoek en experimentele ontwikkeling

Het College van Beroep voor het bedrijfsleven (“CBb”) heeft op 6 oktober 2020 in een subsidiegeschil nadere invulling gegeven aan het onderscheid tussen “industrieel onderzoek” en “experimentele ontwikkeling”.

Jurisdictional hide & seek: merger thresholds and buyer joint ventures

Companies beware: the turnover of a joint venture buying a target is not necessarily decisive for determining whether the EU merger thresholds are met.

This article has FIVE stars! New Dutch consumer rules to curb fake reviews

Consumers often rely on online reviews to decide what bike to buy, where to eat or what article to read. But what if those reviews are fake? New Dutch rules were announced on 23 October 2020 seeking to ensure a higher level of consumer protection online.

General Court confirms: no proof, no dawn raid

The Commission should think twice before conducting a dawn raid. The General Court partially annulled three Commission decisions ordering dawn raids at the premises of French supermarkets for a lack of sufficiently strong evidence.

The effects of the coronavirus crisis on the European Emissions Trading System - amended 29 April 2020

Coronavirus measures are impacting many different areas of society and the economy. The European Emission Trading System (ETS) for CO2 emission allowances is also being affected.

A digital counterpart to cash? DNB’s findings

Central banks, the IMF and various other organisations have been conducting research for several years with respect to a safer way to deposit money than exclusively with commercial banks, and the role of central banks in this respect.

Tapping the Equity Capital Markets in Times of Economic Uncertainty

This short note discusses a few thoughts for Dutch issuers that are considering a capital raise in order to strengthen their balance sheet, with or without the need to publish a prospectus. Although the markets for equity issuances are currently by and la

ESG: European Commission consults on Renewed Sustainable Finance Strategy

While battling the COVID-19 outbreak, the European Commission does not lose sight of the long-term objective to fully embed sustainability in the financial services landscape.

E-book about the NOW scheme

​​​The consequences of the measures taken because of the coronavirus outbreak affect almost all employers. On 17 March 2020, the government announced a package of new measures designed to save jobs and the economy​ with temporary financial arrangements.

Report of advisory committee on taxation of multinationals in the Netherlands

The Dutch Lower House of Parliament adopted a motion that called on the Government to initiate and set up a committee of experts to explore fair multinational profit taxation. A report was submitted to Parliament last Wednesday (15 April 2020).

Business loan guarantee scheme (Garantie ondernemingsfinanciering (GO))

Under the Business Loan Guarantee Scheme (Garantie Ondernemingsfinanciering, GO) (the "GO-scheme") the Dutch State guarantees up to 50% (recently updated to 90% as part of coronavirus measures) of the principal amount of eligible facilities made available

Construction sector and corona: on the brakes unnecessarily?

Here and there throughout the construction sector, the corona crisis appears to be unnecessarily slowing down production. In particular, the process for granting permits has slowed down. Clients are putting certain construction projects on hold, while ten

Hydrogen: Consultation by the Dutch regulator (ACM) on the role of group companies of TSOs and DSOs in the Dutch hydrogen market

On 30 March 2020, the Dutch Minister of Economic Affairs and Climate Policy presented the ‘Government strategy on hydrogen’, detailing the government strategy and policy agenda on hydrogen.

Dutch Tax Aspects of Debt Restructurings

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars analyse key tax considerations related to restructurings in the Netherlands.

Termination clauses in agreements and Dutch standards of reasonableness and fairness

How can a party terminate an agreement? With the exception of certain specific agreements (i.e. employment or rent), the Dutch Civil Code (DCC) does not provide rules on termination as such.

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