51 results Proposed copyright tax reform feared to push investors abroad The controversial tax reform for income generated through copyright will have an enormous impact in various sectors such as IT. Stibbe contributes to Chambers Tax Controversy 2023 Stibbe’s Tax team contributes to the Dutch chapter of the Chambers and Partners Tax Controversy 2023. Interpretation of contracts under Dutch law: beware of the interpretation clause! Under Dutch law, the interpretation of contracts is governed by the 'Haviltex' standard. Parties who favour legal certainty sometimes opt for their own standard instead by including an 'interpretation clause'. 2023 Spring Memorandum includes several policy proposals for tax measures relevant for the Dutch real estate market The Dutch government published the annual Spring Memorandum on Friday 28 April 2023. In this blog post, the policy proposals for tax measures included in the Spring Memorandum that are relevant for real estate investments in the Netherlands are discussed. Tax Controversy: Update July 2021 This Alert addresses certain recent developments concerning procedural tax law in the Netherlands. We will discuss some interesting developments with regard to the (revised) Dutch tax ruling practice as per 1 July 2019 and the Tax Ruling Annual Report. Stibbe contributes to Chambers Tax Controversy 2021 Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2021. Stibbe contributes to Chambers Tax Controversy 2022 Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2022. Advocate General’s opinion on the Dutch anti-base erosion rules: will the approach in Lexel be revisited? An opinion of Advocate General Emiliou of the Court of Justice of the European Union (CJEU) regarding a request for a preliminary ruling from the Dutch Supreme Court was published on 14 March. Dutch Supreme Court clarifies rules on the moment of default by operation of law: can the default be deferred following actions of the creditor? The Dutch Supreme Court rendered judgment on 12 April 2024 ECLI:NL:HR:2024:575, clarifying the moment at which a debtor is in default following non-performance. Stibbe advises Goed A multidisciplinary Stibbe team advised Goed and its shareholders on its binding agreement with Mulitpharma relating to the sale of Goed’s pharmaceutical retail and wholesale business. Luxembourg Draft Law proposes welcome tax clarifications and new provisions On 23 May 2024, the Luxembourg Minister of Finance presented a new draft law to Parliament, packed with notable tax provisions. Stibbe Amsterdam appoints three new partners We are pleased to announce that Stibbe Amsterdam has promoted Roos Elemans, Lotte Hover-Boon and Daisy Nijkamp to partner effective 1 January 2025. These appointments will further strengthen our EU and Competition Law, Tax and Litigation practices. Invalidation of agreements entered into by a bankruptcy trustee with the approval of the supervisory judge under Article 69 of the Bankruptcy Act? The Dutch Supreme Court handed down a judgment on 15 Dec 2023 clarifying whether agreements entered into by a bankruptcy trustee with the approval of the supervisory judge can be affected by an application under Article 69 of the Dutch Bankruptcy Act. Limitation in case of a deliberately hidden claim Dutch law provides for an extension of the limitation period in relation to claims that were “deliberately hidden” from the creditor (article 3:321 (f) Dutch Civil Code). Introduction of dividend withholding tax in relation to low tax jurisdictions as per 2024 and update Dutch double tax treaty policy This Tax Alert will address two Dutch international tax policy proposals as included in letters that the Dutch State Secretary of Finance recently sent to the Dutch parliament on 29 May 2020. We note that the proposals are still subject to parliamentary d Auditor liable for not including a provision for a third party claim? In a recent case, the Court of Appeal of Arnhem-Leeuwarden dismissed a claim of the bankruptcy trustee of Welsec against an audit firm for failing to ensure that the audited company, Welsec, included a provision in its annual accounts for [...] Stibbe 'Netherlands Tax Firm of the Year'. The International Tax Review has chosen our Amsterdam Tax team as 'Netherlands Tax Firm of the Year'. This is Stibbe's fourth recognition in recent years, after receiving this distinguished title in 2015, 2017 and 2019. Bill of law on interest and royalties paid to non-cooperative jurisdictions The Luxembourg Government proposes to introduce the non-deductibility of interest and royalties expenses of a Luxembourg taxpayer towards collective entities located in a blacklisted jurisdiction. Pagination Current page 1 Page 2 Page 3 Next page
Proposed copyright tax reform feared to push investors abroad The controversial tax reform for income generated through copyright will have an enormous impact in various sectors such as IT.
Stibbe contributes to Chambers Tax Controversy 2023 Stibbe’s Tax team contributes to the Dutch chapter of the Chambers and Partners Tax Controversy 2023.
Interpretation of contracts under Dutch law: beware of the interpretation clause! Under Dutch law, the interpretation of contracts is governed by the 'Haviltex' standard. Parties who favour legal certainty sometimes opt for their own standard instead by including an 'interpretation clause'.
2023 Spring Memorandum includes several policy proposals for tax measures relevant for the Dutch real estate market The Dutch government published the annual Spring Memorandum on Friday 28 April 2023. In this blog post, the policy proposals for tax measures included in the Spring Memorandum that are relevant for real estate investments in the Netherlands are discussed.
Tax Controversy: Update July 2021 This Alert addresses certain recent developments concerning procedural tax law in the Netherlands. We will discuss some interesting developments with regard to the (revised) Dutch tax ruling practice as per 1 July 2019 and the Tax Ruling Annual Report.
Stibbe contributes to Chambers Tax Controversy 2021 Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2021.
Stibbe contributes to Chambers Tax Controversy 2022 Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2022.
Advocate General’s opinion on the Dutch anti-base erosion rules: will the approach in Lexel be revisited? An opinion of Advocate General Emiliou of the Court of Justice of the European Union (CJEU) regarding a request for a preliminary ruling from the Dutch Supreme Court was published on 14 March.
Dutch Supreme Court clarifies rules on the moment of default by operation of law: can the default be deferred following actions of the creditor? The Dutch Supreme Court rendered judgment on 12 April 2024 ECLI:NL:HR:2024:575, clarifying the moment at which a debtor is in default following non-performance.
Stibbe advises Goed A multidisciplinary Stibbe team advised Goed and its shareholders on its binding agreement with Mulitpharma relating to the sale of Goed’s pharmaceutical retail and wholesale business.
Luxembourg Draft Law proposes welcome tax clarifications and new provisions On 23 May 2024, the Luxembourg Minister of Finance presented a new draft law to Parliament, packed with notable tax provisions.
Stibbe Amsterdam appoints three new partners We are pleased to announce that Stibbe Amsterdam has promoted Roos Elemans, Lotte Hover-Boon and Daisy Nijkamp to partner effective 1 January 2025. These appointments will further strengthen our EU and Competition Law, Tax and Litigation practices.
Invalidation of agreements entered into by a bankruptcy trustee with the approval of the supervisory judge under Article 69 of the Bankruptcy Act? The Dutch Supreme Court handed down a judgment on 15 Dec 2023 clarifying whether agreements entered into by a bankruptcy trustee with the approval of the supervisory judge can be affected by an application under Article 69 of the Dutch Bankruptcy Act.
Limitation in case of a deliberately hidden claim Dutch law provides for an extension of the limitation period in relation to claims that were “deliberately hidden” from the creditor (article 3:321 (f) Dutch Civil Code).
Introduction of dividend withholding tax in relation to low tax jurisdictions as per 2024 and update Dutch double tax treaty policy This Tax Alert will address two Dutch international tax policy proposals as included in letters that the Dutch State Secretary of Finance recently sent to the Dutch parliament on 29 May 2020. We note that the proposals are still subject to parliamentary d
Auditor liable for not including a provision for a third party claim? In a recent case, the Court of Appeal of Arnhem-Leeuwarden dismissed a claim of the bankruptcy trustee of Welsec against an audit firm for failing to ensure that the audited company, Welsec, included a provision in its annual accounts for [...]
Stibbe 'Netherlands Tax Firm of the Year'. The International Tax Review has chosen our Amsterdam Tax team as 'Netherlands Tax Firm of the Year'. This is Stibbe's fourth recognition in recent years, after receiving this distinguished title in 2015, 2017 and 2019.
Bill of law on interest and royalties paid to non-cooperative jurisdictions The Luxembourg Government proposes to introduce the non-deductibility of interest and royalties expenses of a Luxembourg taxpayer towards collective entities located in a blacklisted jurisdiction.