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On 25 September 2020, the under minister of Finance released a draft legislative proposal open for public consultation until 23 October 2020. The draft legislative proposal includes a source taxation on profit distributions by Dutch companies to sharehold

Ignace Vernimme and Philippe Campolini contributed to the 2020 edition of the IBA Healthcare and Life Sciences Law Committee e-bulletin.

In this Tax Alert we will summarize three recent tax developments that are relevant for international business with presence in the Netherlands.

According to the Advocate General, operators of online platforms are not directly liable for the illegal uploading of protected works by the users of those platforms.

The European Court of Justice has issued a landmark judgement in the Schrems II-case that reshapes data transfer rules from EU to non-adequate third countries, impacting the regulatory landscape significantly.

The European Court of Justice (ECJ) has rejected Nexans’ appeal in the power cables cartel case. The Commission started the dawn raid at Nexans’ premises, but due to lack of time finished the raid at the Commission’s premises in Brussels.

The ACM has issued draft guidelines on the application of competition law to sustainability agreements.

As well as granting companies leeway on certain COVID-19 initiated collaborations (see our May 2020 newsletter), the coronavirus outbreak has also led competition authorities to take a more lenient stance towards fine calculations and payments.

The Minister for Legal Protection recently submitted a legislative bill with the aim of simplifying Dutch law of evidence. The bill is intended to enhance truth finding and promote efficiency and effectiveness in civil proceedings.

Op 10 juli 2019 is het Besluit aanwijzing organisaties van openbaar belang (Besluit) in het Staatsblad gepubliceerd.

Op 25 juni 2019 heeft de Eerste Kamer het wetsvoorstel tot wijziging van de Handelsregisterwet 2007 aangenomen.

On 12 July, the European Securities and Markets Authority ("ESMA") published a report on the status of licencing regimes of FinTech firms across the European Union ("EU").

The EU adopted a new directive aiming at tackling marine litter generated from 10 single-use plastic products and from abandoned fishing gear and oxo-degradable plastics. This is called the Single-Use Plastics Directive.

Though the European data protection authorities have taken their time in enforcing the GDPR two announcements by the ICO in the UK regarding proposed fines for British Airways and Marriott demonstrate that large fines are about to start landing regularly.

On 9 July 2019, the Senate approved the bill on tax arbitration which implements the EU Directive on tax dispute resolution mechanisms in the European Union ("EU Directive on Tax Dispute Resolution") into Dutch national legislation. The bill will be publi

On 2 July 2019, the Dutch State Secretary of Finance has published a legislative proposal to implement the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") into Dutch domestic legislation (the "Bill"). ATAD 2 provides for minimum standards to neutralize hybri

Stibbe has taken part in the public consultation concerning the draft Act on the extension of substantial holding notification obligations, which was commissioned by the Dutch Minister of Finance.​

The Dutch Supreme Court recently decided (ECLI:NL:HR:2019:744) that the standard for audit firms' and accountants' duty of care towards third parties is in essence no different than the general duty of care under Dutch tort law [...].