2517 results Usufruct on rent payments: Dutch Supreme Court limits freedom of contract within property law A right of usufruct on a claim cannot be used to appropriate what is received through collection of that claim, as the Dutch Supreme Court ruled in its decision of 30 September 2022 (ECLI:NL:HR:2022:1331). Take aways Stibbe Diversiteitsseminar Op 11 oktober vond het Stibbe Diversiteitsseminar plaats. Tijdens het Stibbe Diversiteitseminar gingen Stibbe professionals in gesprek met experts over de werking getreden Wet ingroeiquotum en streefcijfers (“Diversiteitswet”). Belgian Court of Cassation balances right to privacy with right to information In a recent judgement of 18 October 2022, the Belgian Court of Cassation has weighed the fundamental right to privacy against the equally fundamental right to information and freedom of expression. Dutch Government proposes the long awaited amendments to the Dutch Anti-Money Laundering and Anti-Terrorism Financing Act On 21 October 2022, the long awaited legislative proposal to amend the Dutch Anti-Money Laundering and Anti-Terrorism Financing Act. Conclusie staatsraad A-G en uitspraak van de Afdeling Afgelopen april schreef staatsraad advocaat-generaal Nijmeijer een conclusie over de mogelijkheden van delegatie van delen van een bestemmingsplan verbrede reikwijdte door de gemeenteraad aan het college van burgemeester en wethouders. Environmental decision-making for green hydrogen infrastructure In the Kabinetsvisie waterstof (Hydrogen Vision), the government commits to a sustainable energy system that is reliable, clean, affordable, safe and spatially compatible. Omgevingsrechtelijke besluitvorming voor de groene waterstofinfrastructuur Met de Kabinetsvisie waterstof zet de regering in op een duurzaam energiesysteem dat betrouwbaar, schoon, betaalbaar, veilig en ruimtelijk inpasbaar is. Wie is de UBO? De UBO-registratieverplichting en terugmeldverplichting nader beschouwd Op 27 maart 2022 was het zover: uiterlijk op die datum moesten in Nederland opgerichte rechtspersonen en personenvennootschappen hun uiteindelijk belanghebbenden, oftewel hun ultimate beneficial owners, hebben geregistreerd in het UBO-register. Belgian minister of finance announces stricter scope of beneficial copyright tax regime 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? De wet bestuurlijke handhaving komt in zicht De laatste jaren probeert de georganiseerde criminaliteit zich meer en meer in het maatschappelijk weefsel te nestelen. Verschillende burgemeesters doen opnieuw een oproep tot meer slagkracht als lokaal bestuur i.h.k.v. bestuurlijke handhaving. Recent developments regarding (1) the tax treatment of W&I premiums and payouts; (2) the Dutch Supreme Court’s prejudicial questions following the CJEU Lexel ruling; and (3) the consultation on the modernization of Dutch partnerships On 18 October 2022, the Dutch State Secretary of Finance published a document regarding certain Dutch corporate income tax considerations in respect of premiums and payouts under a Warranties and Indemnities (W&I) insurance. Developments in Sustainable Finance: the role of the Sustainability Coordinator The rise of sustainability-linked loans in the syndicated loan markets draws the attention to the role of the Sustainability Coordinator, which plays a key role in loan transactions. The Netherlands launches public consultation on draft bill for Pillar Two implementation 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”). Revised policy concerning (1) fixed establishments in VAT groups and (2) transfer pricing 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"). 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. Pagination Previous page Page 132 Current page 133 Page 134 Page 135 Next page
Usufruct on rent payments: Dutch Supreme Court limits freedom of contract within property law A right of usufruct on a claim cannot be used to appropriate what is received through collection of that claim, as the Dutch Supreme Court ruled in its decision of 30 September 2022 (ECLI:NL:HR:2022:1331).
Take aways Stibbe Diversiteitsseminar Op 11 oktober vond het Stibbe Diversiteitsseminar plaats. Tijdens het Stibbe Diversiteitseminar gingen Stibbe professionals in gesprek met experts over de werking getreden Wet ingroeiquotum en streefcijfers (“Diversiteitswet”).
Belgian Court of Cassation balances right to privacy with right to information In a recent judgement of 18 October 2022, the Belgian Court of Cassation has weighed the fundamental right to privacy against the equally fundamental right to information and freedom of expression.
Dutch Government proposes the long awaited amendments to the Dutch Anti-Money Laundering and Anti-Terrorism Financing Act On 21 October 2022, the long awaited legislative proposal to amend the Dutch Anti-Money Laundering and Anti-Terrorism Financing Act.
Conclusie staatsraad A-G en uitspraak van de Afdeling Afgelopen april schreef staatsraad advocaat-generaal Nijmeijer een conclusie over de mogelijkheden van delegatie van delen van een bestemmingsplan verbrede reikwijdte door de gemeenteraad aan het college van burgemeester en wethouders.
Environmental decision-making for green hydrogen infrastructure In the Kabinetsvisie waterstof (Hydrogen Vision), the government commits to a sustainable energy system that is reliable, clean, affordable, safe and spatially compatible.
Omgevingsrechtelijke besluitvorming voor de groene waterstofinfrastructuur Met de Kabinetsvisie waterstof zet de regering in op een duurzaam energiesysteem dat betrouwbaar, schoon, betaalbaar, veilig en ruimtelijk inpasbaar is.
Wie is de UBO? De UBO-registratieverplichting en terugmeldverplichting nader beschouwd Op 27 maart 2022 was het zover: uiterlijk op die datum moesten in Nederland opgerichte rechtspersonen en personenvennootschappen hun uiteindelijk belanghebbenden, oftewel hun ultimate beneficial owners, hebben geregistreerd in het UBO-register.
Belgian minister of finance announces stricter scope of beneficial copyright tax regime 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?
De wet bestuurlijke handhaving komt in zicht De laatste jaren probeert de georganiseerde criminaliteit zich meer en meer in het maatschappelijk weefsel te nestelen. Verschillende burgemeesters doen opnieuw een oproep tot meer slagkracht als lokaal bestuur i.h.k.v. bestuurlijke handhaving.
Recent developments regarding (1) the tax treatment of W&I premiums and payouts; (2) the Dutch Supreme Court’s prejudicial questions following the CJEU Lexel ruling; and (3) the consultation on the modernization of Dutch partnerships On 18 October 2022, the Dutch State Secretary of Finance published a document regarding certain Dutch corporate income tax considerations in respect of premiums and payouts under a Warranties and Indemnities (W&I) insurance.
Developments in Sustainable Finance: the role of the Sustainability Coordinator The rise of sustainability-linked loans in the syndicated loan markets draws the attention to the role of the Sustainability Coordinator, which plays a key role in loan transactions.
The Netherlands launches public consultation on draft bill for Pillar Two implementation 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”).
Revised policy concerning (1) fixed establishments in VAT groups and (2) transfer pricing 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").
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.