1063 results 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. Granting of declaratory relief sought in collective action: new limitation period for all related individual claims? The Arnhem-Leeuwarden Court of Appeal recently ruled that if a collective action within the meaning of Article 3:305a (old) of the Dutch Civil Code leads to the granting of the requested declaratory relief. Overview of Legislative Proposal on Collective Action (NL) – Update June 2019 In the Netherlands, it is possible for a representative entity to bring a "collective action" on an "opt-out basis" under article 3:305a of the Dutch Civil Code (the "DCC"). However, under the current provisions in Dutch law, the representative entity is EU Council suggests fundamental changes to proposal for Directive on representative actions The proposed text for a Directive on representative actions for the protection of the collective interests of consumers has radically changed – again. Legislative proposal for mass damages claims approved by the Dutch House of Representatives On 29 January 2019, the Dutch House of Representatives approved the legislative proposal that introduces collective actions for damages under article 3:305a of the Dutch Civil Code (DCC). This proposal aims to amend article 3:305a DCC to enable collective Legislative proposal on mass damages claims approved by the Dutch Senate On 19 March 2019, the Dutch Senate approved the legislative proposal that introduces collective actions for damages under article 3:305a of the Dutch Civil Code (DCC). As the legislative proposal did not give rise to any debate in the Senate, it was passe Claims assigned to a litigation vehicle: who needs to prove what? Two recent decisions from the Amsterdam Court of Appeal have confirmed that litigation vehicles cannot come empty-handed to the court, and should provide documentation regarding the assignments of claims they submit. Climate case Milieudefensie et al. – The Hague District Court orders Shell to reduce CO2 emissions On May 26, 2021, the District Court of The Hague rendered its judgment in the case between Milieudefensie and others against Shell. Courts take lenient approach to standing of ‘idealistic’ claim foundations under Dutch class action regime Recent case law on the standing of ‘idealistic’ claim foundations shows courts’ lenient approach. WAMCA: imperfections come to the surface Dutch courts have not yet developed procedural rules for the WAMCA, the new Dutch regime for collective redress. This adds to pre-existing uncertainty around many procedural aspects of this new law. Purely commercial interest also a legitimate interest? Council of State leaves the question unanswered. On 27 July 2022, the Council of State confirmed that the Dutch Data Protection Authority wrongly imposed a €575,000 fine on VoetbalTV. International Comparative Legal Guide - Restructuring & Insolvency 2025 - Belgium Chapter Pieter Wouters contributed to the 19th edition of ICLG – Restructuring & Insolvency, offering a detailed Q&A overview of Belgian insolvency and restructuring law, including key considerations and common pitfalls to avoid. Verhoogde lozingsnormen voor PFOS: een kwestie van motivering? Dat een aanvrager de lozingsnormen voor PFOS nauwkeurig moet onderzoeken en dit door het vergunningverlenend bestuur zorgvuldig moet worden beoordeeld, blijkt nogmaals uit een recent arrest van de Raad voor Vergunningsbetwistingen van 15 april 2025. Key Insights Stibbe Capital Markets Seminar 2024 The focus of this year's annual Capital Markets Seminar, attended by over 70 capital markets participants, was on "The case for Amsterdam listings - now and in the future". Read here the key insights. Chambers Tax Controversy 2025 Reinout de Boer, Michael Molenaars, Rogier van der Struijk and Linde Respen contributed to Chambers Tax Controversy 2025 in a chapter about Tax Law and Practice in the Netherlands. The qualification of a (commercial) contract The Dutch Civil Code provides for several nominate contracts, for example: contractor agreements, purchase agreements, lease contracts, agency agreements and employment contracts. Termination Clauses and the Unacceptability Test: New Guidance from the Dutch Supreme Court On 16 May 2025, the Dutch Supreme Court handed down a judgment (ECLI:NL:HR:2025:763) that provides further guidance on the legal doctrine concerning the termination of continuing performance contracts. Pagination Previous page Page 21 Current page 22 Page 23 Page 24 Next page
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.
Granting of declaratory relief sought in collective action: new limitation period for all related individual claims? The Arnhem-Leeuwarden Court of Appeal recently ruled that if a collective action within the meaning of Article 3:305a (old) of the Dutch Civil Code leads to the granting of the requested declaratory relief.
Overview of Legislative Proposal on Collective Action (NL) – Update June 2019 In the Netherlands, it is possible for a representative entity to bring a "collective action" on an "opt-out basis" under article 3:305a of the Dutch Civil Code (the "DCC"). However, under the current provisions in Dutch law, the representative entity is
EU Council suggests fundamental changes to proposal for Directive on representative actions The proposed text for a Directive on representative actions for the protection of the collective interests of consumers has radically changed – again.
Legislative proposal for mass damages claims approved by the Dutch House of Representatives On 29 January 2019, the Dutch House of Representatives approved the legislative proposal that introduces collective actions for damages under article 3:305a of the Dutch Civil Code (DCC). This proposal aims to amend article 3:305a DCC to enable collective
Legislative proposal on mass damages claims approved by the Dutch Senate On 19 March 2019, the Dutch Senate approved the legislative proposal that introduces collective actions for damages under article 3:305a of the Dutch Civil Code (DCC). As the legislative proposal did not give rise to any debate in the Senate, it was passe
Claims assigned to a litigation vehicle: who needs to prove what? Two recent decisions from the Amsterdam Court of Appeal have confirmed that litigation vehicles cannot come empty-handed to the court, and should provide documentation regarding the assignments of claims they submit.
Climate case Milieudefensie et al. – The Hague District Court orders Shell to reduce CO2 emissions On May 26, 2021, the District Court of The Hague rendered its judgment in the case between Milieudefensie and others against Shell.
Courts take lenient approach to standing of ‘idealistic’ claim foundations under Dutch class action regime Recent case law on the standing of ‘idealistic’ claim foundations shows courts’ lenient approach.
WAMCA: imperfections come to the surface Dutch courts have not yet developed procedural rules for the WAMCA, the new Dutch regime for collective redress. This adds to pre-existing uncertainty around many procedural aspects of this new law.
Purely commercial interest also a legitimate interest? Council of State leaves the question unanswered. On 27 July 2022, the Council of State confirmed that the Dutch Data Protection Authority wrongly imposed a €575,000 fine on VoetbalTV.
International Comparative Legal Guide - Restructuring & Insolvency 2025 - Belgium Chapter Pieter Wouters contributed to the 19th edition of ICLG – Restructuring & Insolvency, offering a detailed Q&A overview of Belgian insolvency and restructuring law, including key considerations and common pitfalls to avoid.
Verhoogde lozingsnormen voor PFOS: een kwestie van motivering? Dat een aanvrager de lozingsnormen voor PFOS nauwkeurig moet onderzoeken en dit door het vergunningverlenend bestuur zorgvuldig moet worden beoordeeld, blijkt nogmaals uit een recent arrest van de Raad voor Vergunningsbetwistingen van 15 april 2025.
Key Insights Stibbe Capital Markets Seminar 2024 The focus of this year's annual Capital Markets Seminar, attended by over 70 capital markets participants, was on "The case for Amsterdam listings - now and in the future". Read here the key insights.
Chambers Tax Controversy 2025 Reinout de Boer, Michael Molenaars, Rogier van der Struijk and Linde Respen contributed to Chambers Tax Controversy 2025 in a chapter about Tax Law and Practice in the Netherlands.
The qualification of a (commercial) contract The Dutch Civil Code provides for several nominate contracts, for example: contractor agreements, purchase agreements, lease contracts, agency agreements and employment contracts.
Termination Clauses and the Unacceptability Test: New Guidance from the Dutch Supreme Court On 16 May 2025, the Dutch Supreme Court handed down a judgment (ECLI:NL:HR:2025:763) that provides further guidance on the legal doctrine concerning the termination of continuing performance contracts.