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Consultation Document new Dutch Tax group regime released

A public consultation document was published by the State Secretary of Finance on 17 June 2019 which includes four alternative concepts for a tax group regime.

Tax Alert: Consultation Document new Dutch Tax group regime released

On 22 February 2018 the European Court of Justice ("ECJ") ruled that the effective non-application of the Dutch anti-base erosion rules in domestic corporate income tax fiscal unity situations breaches the principle of freedom of establishment (see our ta

Initial guidance from the Dutch State Secretary of Finance on the "Danish Cases" relating to beneficial ownership

On 26 February 2019 the European Court of Justice ("ECJ") ruled in various cases regarding the interpretation and non-application of the Parent-Subsidiary Directive ("PSD") and Interest and Royalties Directive ("IRD") in the context of tax avoidance and b

The impact of the Division’s PAN decision on the permissibility of nitrogen relevant activities?

On 29 May 2019, in a long-awaited decision, the Administrative Jurisdiction Division of the Council of State (the “Division”) held that the Programmatic Approach to Nitrogen (“PAN”) was adopted in contravention of the Habitats Directive.

Introduction of Sustainability Linked Loan Principles

Sustainable finance and green lending is on the rise as more and more borrowers and lenders recognise the potential benefits of green and sustainability linked loan products for their business.

Part three - GDPR and Public Law: To retroact or not?

Nearly a year after the GDPR took effect, questions have emerged about its interaction with public law. This three-part blog series "GDPR and Public Law" explores three key issues regarding its impact on public law and government.

Regulate tech giants and create European champions, says Dutch government

Companies beware: revised EU competition rules are on their way. 

Court applies Dutch law to all air freight cartel damages claims

On May 1, the Amsterdam District Court ruled in two judgments (1) and (2) that Dutch law applies to all follow-on damages claims resulting from the international air freight cartel, mainly citing practical considerations for its decision.

Cheaper beer ahead? AB InBev fined for cross-border sales restrictions

Dominant companies beware of hindering cross-border sales between resellers through, for instance, labelling or packaging measures to make your products less attractive for import.

Successful challenges to merger decisions seem to be the exception

The General Court recently confirmed the high degree of discretion enjoyed by the European Commission in the context of merger control decisions, particularly with respect to assessments of an economic nature.

Low prices, high fines: Commission's creative purchase cartel fine upheld

Companies should take note that the European Commission will deviate from its own general fining methodology if a particular case calls for it. The General Court recently upheld the Commission's novel fining approach in regard of a purchase cartel.

Still standing: annulled Commission decision remains in force for non-appellant

Steel producer Lucchini's claim for reimbursement of a EUR 14 million fine, on the basis that the decision was annulled on appeal from other parties, was recently rejected by the General Court.

Tax controversy in the Netherlands - 2019

In the Netherlands, tax controversies can arise in various ways. Tax disputes may arise as a result of a tax audit initiated by the Dutch Tax Authorities (DTA), or questions raised by the DTA (for example, after having reviewed a tax return filed by a tax

Part two - GDPR and Public Law: Data protection in public procurement

Nearly a year after the GDPR took effect, questions have emerged about its interaction with public law. This three-part blog series "GDPR and Public Law" explores three key issues regarding its impact on public law and government.

Dutch Supreme Court clarifies evidentiary rules concerning signatures and signed documents

In two recent decisions, the Dutch Supreme Court has clarified the evidentiary power of signed documents.

Dutch court: insufficient substantiation? No follow-on cartel damages action

The Amsterdam District Court in the Dutch trucks cartel follow-on proceedings recently ruled that claimants – specifically CDC, STCC, Chapelton, K&D c.s. and STEF c.s. – had insufficiently substantiated their claims.

Corporate Recovery & Insolvency in the Netherlands

Does the legislative framework in your jurisdiction allow for informal work-outs, as well as formal restructuring and insolvency proceedings, and to what extent are each of these used in practice? What formal rescue procedures are available in your jurisd

Part one - GDPR and Public Law: Applicability of GDPR to public bodies

Nearly a year after the GDPR took effect, questions have emerged about its interaction with public law. This three-part blog series "GDPR and Public Law" explores three key issues regarding its impact on public law and government.

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