1051 results Current developments in Dutch tax law This Tax Alert provides an update on three relevant tax development. Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings rate 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. Dutch Supreme Court answers preliminary questions on redemption of interest rate swaps 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 EU Commission presents proposals for directives against shell entities and ensuring a global minimum level of taxation 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. Extended access to electronic data for the Belgian Competition Authority 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. Launch of Metaverse blog series 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. EFTA Court offers guidance for assessing national limitation periods for follow-on damages claims 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. Netherlands Chapter in The Legal 500: Tax Disputes Comparative Guide 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. Chambers and Partners Real Estate Global Practice Guide 2022 - Luxembourg chapter 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. The future of nuclear energy in the Netherlands 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 More differentiation by degree of culpability required in Penalty Policy under Foreign Nationals Act. Unauthorized representation: liability of the intermediary 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. Unauthorized representation: commitment of the principal to the agreement In Dutch commercial legal practice, contracting parties frequently act as representatives of a company. Gotta catch ‘em all? Upward referral of ‘killer acquisitions’ upheld 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. Legislative proposal to introduce a temporary solidarity charge for oil and gas companies in 2022 A new legislative proposal was recently announced with the aim of imposing a temporary solidarity charge on companies that (in short) are active in the oil and gas industry. Dutch Supreme Court answers prejudicial questions on the interpretation of the concept 'essentially new constructed real estate' for VAT purposes 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. The capacity of contracting parties and (commercial) contracts Under Dutch law, a general principle is that contracting parties conclude agreements in their own name, i.e. they conclude agreements for themselves. Belgian DPA’s 600.000 EUR fine record against Google for GDPR infringements In a decision dated 14 July 2020, the Belgian DPA imposed a record administrative fine of 600.000 EUR against Google Belgium for non-compliance with the GDPR. Pagination Previous page Page 44 Current page 45 Page 46 Page 47 Next page
Current developments in Dutch tax law This Tax Alert provides an update on three relevant tax development.
Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings rate 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.
Dutch Supreme Court answers preliminary questions on redemption of interest rate swaps 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
EU Commission presents proposals for directives against shell entities and ensuring a global minimum level of taxation 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.
Extended access to electronic data for the Belgian Competition Authority 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.
Launch of Metaverse blog series 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.
EFTA Court offers guidance for assessing national limitation periods for follow-on damages claims 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.
Netherlands Chapter in The Legal 500: Tax Disputes Comparative Guide 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.
Chambers and Partners Real Estate Global Practice Guide 2022 - Luxembourg chapter 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.
The future of nuclear energy in the Netherlands 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 More differentiation by degree of culpability required in Penalty Policy under Foreign Nationals Act.
Unauthorized representation: liability of the intermediary 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.
Unauthorized representation: commitment of the principal to the agreement In Dutch commercial legal practice, contracting parties frequently act as representatives of a company.
Gotta catch ‘em all? Upward referral of ‘killer acquisitions’ upheld 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.
Legislative proposal to introduce a temporary solidarity charge for oil and gas companies in 2022 A new legislative proposal was recently announced with the aim of imposing a temporary solidarity charge on companies that (in short) are active in the oil and gas industry.
Dutch Supreme Court answers prejudicial questions on the interpretation of the concept 'essentially new constructed real estate' for VAT purposes 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.
The capacity of contracting parties and (commercial) contracts Under Dutch law, a general principle is that contracting parties conclude agreements in their own name, i.e. they conclude agreements for themselves.
Belgian DPA’s 600.000 EUR fine record against Google for GDPR infringements In a decision dated 14 July 2020, the Belgian DPA imposed a record administrative fine of 600.000 EUR against Google Belgium for non-compliance with the GDPR.