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In the context of the beneficial copyright tax regime, the Belgian government seems adamant to limit the scope and benefits of this regime. What will be the consequences, and will it survive the Belgian Constitutional Court?

On 24 October 2022, the Dutch Government published a draft bill and explanatory notes for public consultation on the implementation of the 15% minimum corporate tax rate following Pillar Two (the “Draft Bill”).

On 5 July 2022, the Dutch State Secretary of Finance published an amendment to the decree on the Dutch value added tax ("VAT") treatment of fixed establishments (the "Decree").

On Friday 20 May 2022, the Dutch Ministry of Finance published the 2022 Spring Memorandum (Voorjaarsnota), including various proposed amendments that are relevant to international businesses. On 11 May 2022.

Recently, the Dutch Supreme Court has answered preliminary questions posed by the District Court of Noord-Nederland regarding the tax treatment of the redemption of interest rate swaps. I

On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities.

The Belgian legislator has amended some competition law provisions in Book IV Code of Economic law. The new provision on access to data of electronic communications operators endows the Belgian Competition Authority with new investigation powers.

Stibbe launches a new blog series focusing on the legal challenges of the Metaverse. In our upcoming blog posts, we will discuss the legal challenges of NFTs, crypto-assets, Metaverse platforms, crypto exchanges, DAO, and many more.

On 17 September 2018, the Court of Justice of the European Free Trade Association (EFTA Court) ruled that national limitation periods should not make damages claims impossible or excessively difficult.

Reinout de Boer, Michael Molenaars, Rogier van der Struijk and Mieke Lavreysen contributed to The Legal 500: Tax Disputes Comparative Guide in a Q&A chapter about the Netherlands.

Claire-Marie Darnand, Victorien Hémery, Benjamin Marthoz and Tom Storck have contributed to the Luxembourg chapter of the Chambers and Partners Real Estate Global Practice Guide 2022.

On 1 July 2022, Minister Jetten for Climate and Energy informed the Lower House about the actions the government has taken to implement the coalition agreement in the area of nuclear energy.

More differentiation by degree of culpability required in Penalty Policy under Foreign Nationals Act.

This blog is one of the blogs in a series called “Commercial contracts in the Netherlands”. It is discussed as to under which circumstances third parties can hold the intermediary liable for damage suffered due to unauthorized representation.

In Dutch commercial legal practice, contracting parties frequently act as representatives of a company.

Companies involved in intended or completed M&A transactions falling below EU and national merger notification thresholds should beware that their deals may still catch the European Commission’s eye.

On Friday 4 November 2022, the Dutch Supreme Court answered prejudicial questions of the Zeeland-West Brabant District Court on the interpretation of the concept of ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes.

Under Dutch law, a general principle is that contracting parties conclude agreements in their own name, i.e. they conclude agreements for themselves.