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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.

Bestuursrechter of burgerlijke rechter

Wie wil procederen tegen de Staat moet weten bij welke rechter hij moet aankloppen: de burgerlijke rechter of de bestuursrechter. Dat is niet altijd eenvoudig.

Webinar Verschoningsrecht

Tim de Greve gaat samen met Prof. Petra van Kampen in op actuele ontwikkelingen in het verschoningsrecht tijdens het webinar Verschoningsrecht van de Academie voor de Rechtspraktijk.

Stibbe Tax Seminar "MAPs, Current Corporate Tax Issues and Current Labour & Tax Issues"

The Stibbe Tax Seminar "MAPs, Current Corporate Tax Issues and Current Labour & Tax Issues" will take place at our Amsterdam office from 3:00 to 5:00 pm on Thursday 13 October.

Stibbe Tax seminar "MAP’s, Actualiteiten Vennootschapsbelasting en Actualiteiten arbeid & fiscaliteit"

Op donderdag 13 oktober 2022 a.s. van 15.00 uur tot 17.00 uur vindt het Stibbe Tax seminar "MAP’s, Actualiteiten Vennootschapsbelasting en Actualiteiten arbeid & fiscaliteit" plaats op ons kantoor in Amsterdam

The Netherlands' Budget Day 2022

On Tuesday 20 September 2022 (Budget Day; Prinsjesdag), the Dutch Ministry of Finance published the 2023 Tax Package (Belastingpakket) including the 2023 Tax Plan (Belastingplan).

Stibbe advises Sappi

We are very pleased Stibbe is advising Sappi Limited (Sappi) in relation to the contemplated sale and carve-out transaction involving Sappi’s graphic paper mills in Maastricht.

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.

Stibbe Klimaatcongres 2022

Tijdens het Stibbe Klimaatcongres op 22 september 2022 bespreken we samen met sprekers uit het bedrijfsleven multidisciplinair hoe de (Europese) klimaattransitie impact heeft op organisaties. U kunt zich nog aanmelden voor het evenement.

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.

Pjotr Broere

Associate Amsterdam

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.

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