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Court of Appeal in the Netherlands decides to appoint independent economic experts in TenneT v ABB

On 20 July 2018, the Court of Appeal of Gelderland published another interim judgment in the ongoing proceedings between TenneT, the grid operator in the Netherlands, and ABB in relation to the gas insulated switchgear (GIS) infringement.

District Court in the Netherlands rules on limitation periods in CRT case

On 27 June 2018, the District Court of East-Brabant ruled on the limitation periods of a damages claim brought by Vestel in relation to the alleged cathode ray tubes (CRT) cartel.

European Commission issues a new Best Practices Code for State aid control

On 16 July 2018, the European Commission adopted a new Best Practices Code for State aid control. With this code the Commission aims to provide clarity to Member States, businesses and stakeholders about the day-to-day conduct of State aid procedures.

General Court dismisses appeals by investor against power cable cartel fine

On 12 July 2018, the General Court dismissed the appeals against the fines imposed by the European Commission in the power cable cartel.

European Court of Justice dismissed Orange Polska’s appeal in abuse of dominance case

On 25 July 2018, the European Court of Justice rejected Orange Polska's appeal relating to a European Commission decision finding an abuse of dominance on the Polish wholesale broadband market.

ACM publishes key priorities for 2018 and 2019

On 13 February 2018, the Dutch Authority for Consumers and Markets (ACM) highlighted the key priorities it will pursue in 2018 and 2019.

ACM publishes position paper on market dominance by tech companies

On 1 February 2018, the Dutch Authority for Consumers and Markets (ACM) published a position paper setting out its strategy in relation to market dominance of internet and technology companies.

Further guidance on Dutch ATAD implementation and measures against letterbox companies

Further to the policy plans published by the Dutch government in October 2017, the Dutch State Secretary of Finance published on February 23, 2018 a Letter (the "Letter") containing further details on certain aspects of the Dutch government's two way appr

Digitaal procederen in het belastingrecht: gevolgen voor de fiscale procespraktijk

Als gevolg van de KEI-wetgeving wordt digitaal procederen in het belastingrecht straks verplicht. In deze bijdrage bespreken Reinout de Boer en Tirza Cramwinckel de wijzigingen die de nieuwe regels meebrengen voor de fiscale procespraktijk.

ECJ ruling on Dutch CIT Fiscal Unity prompts legislative action

In this Tax Alert we will address the anxiously awaited ruling of the European Court of Justice ("ECJ") on the joined cases C-398/16 and C-399/16. This judgement deals with the question whether EU law obliges the Netherlands to let taxpayers cherry pick b

Who is a consumer? The dynamic approach to the concept of 'consumer' under the Brussels I Regulation

On 25 January 2018, the European Court of Justice ("ECJ") rendered a preliminary ruling in a case between Austrian citizen Maximilian Schrems and online social network Facebook. The ruling is important for two reasons.

Wet DBA: handhaving opgeschort tot 1 januari 2020, maar verruiming handhaving bij kwaadwillenden

Minister Koolmees en staatssecretaris Snel stuurden vrijdag 9 februari jl. de aangekondigde brief aan de Tweede Kamer met daarin een schets hoe het kabinet denkt te komen tot wetgeving die de Wet Deregulering Beoordeling Arbeidsrelaties zal vervangen.

Overige (internationale) fiscale ontwikkelingen

Er staan nog de nodige wijzigingen in het internationale fiscale landschap op de agenda:

Voorstel tot uitbreiding fiscale informatie-uitwisseling in verband met meldingsplichtige grensoverschrijdende constructies

Op 25 mei 2018 is het door de Europese Commissie op 21 juni 2017 ingediende voorstel goedgekeurd tot uitbreiding van de richtlijn ter zake van de administratieve samenwerking op het gebied van de belastingen.

Eerste Kamer neemt wetsvoorstel tot wijziging van de Wet op de ondernemingsraden over bestuurdersbeloningen aan

Op 12 juni 2018 heeft de Eerste Kamer het wetsvoorstel tot wijziging van de Wet op de ondernemingsraden (WOR) in verband met de bevoegdheden van de ondernemingsraad inzake de beloningen van bestuurders als hamerstuk afgedaan.

Update initiatiefwetsvoorstel introductie instemmingsrecht en aanscherping vaste beloning bankiers

Op 25 april 2018 had de Raad van State een kritisch advi het wetsvoorstel voor wijziging Wft. Op 5 juli 2018 volgden publicatie van dit advies, reactie van initiatiefnemers en aangepast wetsvoorstel voor de Tweede Kamer.

Abolishment of tax deductibility of coupon payments on AT-1 capital instruments announced per 1 January 2019

On Friday 29 June 2018, the Dutch government made public its intention to abolish article 29a Dutch corporate income tax act ('DCITA'), per 1 January 2019. As a result of the abolishment of this provision, coupon payments on so-called additional-tier 1 ('

De Unifacebeschikking en de gevolgen voor het signing protocol en andere corporate praktijken

Een recente uitspraak van de Ondernemingskamer heeft het in zich wijziging te brengen in de gebruikelijke gang van zaken bij transacties.

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