34 results Brexit and Private International Law (Part 1 of 2) Since 1 January 2021, EU regulations simplifying cross-border litigation no longer apply in relation to the UK and – in most cases – to parties based in the UK. 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. Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings 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. the EU Commission issued a draft directive pro Tax Controversy Netherlands: Update March 2024 This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands. Supreme Court abandons distinction between primary-coverage clauses and preventive-warranty clauses. Good riddance? The Dutch Supreme Court handed down an important decision on 16 February 2024 on the restrictive standard of reasonableness and fairness with respect to insurance policies. Stibbe strengthens Corporate, Employment and Tax practices with three Counsel appointments We are proud to announce the promotions of Sophie Brenard (Corporate and M&A), Charlotte Mortiaux (Employment, Benefits and Pensions), and Christophe Martin-Raynaud (Tax) to Counsel, effective 1 January 2025. De overheid betaalt een opgelegde dwangsom niet. Wat nu? De overheid houdt zich doorgaans aan haar verplichtingen uit rechterlijke uitspraken. Maar het komt voor dat de overheid dat om wat voor reden dan ook toch niet doet. Legal trend: climate change litigation The Urgenda case against the Dutch government sets a precedent for climate litigation. With similar cases pending, this blog offers updates on climate change litigation. Stibbe advises Keurig Dr Pepper Stibbe advises Keurig Dr Pepper, a leading beverage company in North America, on its contemplated public offer of €15.7 billion for JDE Peet’s N.V., the world’s leading pure-play coffee and tea company. Audit firms and accountant's duty of care towards third parties The Dutch Supreme Court recently decided (ECLI:NL:HR:2019:744) that the standard for audit firms' and accountants' duty of care towards third parties is in essence no different than the general duty of care under Dutch tort law [...]. Double roles in attributing knowledge The knowledge of a person who in fact runs a company can be attributed to the company if the sole director and shareholder is a 'straw man', the Supreme Court confirmed in a judgment of 29 March 2019. Legislative proposal on changes to the Dutch CIT fiscal unity made public On 22 February 2018 the European Court of Justice ('ECJ') decided on two cases (C-398/16 and C-399/16), which are relevant for purposes of the 'per-element-approach' concerning the Dutch corporate income tax ('CIT') fiscal unity regime. To mitigate the (n Negotiating a contract under conditions; subject to approval In Dutch legal practice, one of the most common conditions is the reservation of approval or the “subject to approval” clause. 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. Unauthorized representation: commitment of the principal to the agreement In Dutch commercial legal practice, contracting parties frequently act as representatives of a company. 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. Dutch State breached duty of care in providing information to victims and surviving relatives of plane crash Earlier this year, the District Court in The Hague ruled that the Dutch State is liable vis-à-vis the victims and surviving relatives of a 1992 plane crash in Faro, Portugal. COVID-19 update and Guidelines published on the Dutch implementation of DAC6 The EU Mandatory Disclosure Directive (“DAC6”), introducing a reporting requirement for intermediaries and/or taxpayers of certain cross-border arrangements that are perceived to be aggressive, is effective as of 1 July in the Netherlands. By his letter o Pagination Current page 1 Page 2 Next page
Brexit and Private International Law (Part 1 of 2) Since 1 January 2021, EU regulations simplifying cross-border litigation no longer apply in relation to the UK and – in most cases – to parties based in the UK.
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.
Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings 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. the EU Commission issued a draft directive pro
Tax Controversy Netherlands: Update March 2024 This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands.
Supreme Court abandons distinction between primary-coverage clauses and preventive-warranty clauses. Good riddance? The Dutch Supreme Court handed down an important decision on 16 February 2024 on the restrictive standard of reasonableness and fairness with respect to insurance policies.
Stibbe strengthens Corporate, Employment and Tax practices with three Counsel appointments We are proud to announce the promotions of Sophie Brenard (Corporate and M&A), Charlotte Mortiaux (Employment, Benefits and Pensions), and Christophe Martin-Raynaud (Tax) to Counsel, effective 1 January 2025.
De overheid betaalt een opgelegde dwangsom niet. Wat nu? De overheid houdt zich doorgaans aan haar verplichtingen uit rechterlijke uitspraken. Maar het komt voor dat de overheid dat om wat voor reden dan ook toch niet doet.
Legal trend: climate change litigation The Urgenda case against the Dutch government sets a precedent for climate litigation. With similar cases pending, this blog offers updates on climate change litigation.
Stibbe advises Keurig Dr Pepper Stibbe advises Keurig Dr Pepper, a leading beverage company in North America, on its contemplated public offer of €15.7 billion for JDE Peet’s N.V., the world’s leading pure-play coffee and tea company.
Audit firms and accountant's duty of care towards third parties The Dutch Supreme Court recently decided (ECLI:NL:HR:2019:744) that the standard for audit firms' and accountants' duty of care towards third parties is in essence no different than the general duty of care under Dutch tort law [...].
Double roles in attributing knowledge The knowledge of a person who in fact runs a company can be attributed to the company if the sole director and shareholder is a 'straw man', the Supreme Court confirmed in a judgment of 29 March 2019.
Legislative proposal on changes to the Dutch CIT fiscal unity made public On 22 February 2018 the European Court of Justice ('ECJ') decided on two cases (C-398/16 and C-399/16), which are relevant for purposes of the 'per-element-approach' concerning the Dutch corporate income tax ('CIT') fiscal unity regime. To mitigate the (n
Negotiating a contract under conditions; subject to approval In Dutch legal practice, one of the most common conditions is the reservation of approval or the “subject to approval” clause.
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.
Unauthorized representation: commitment of the principal to the agreement In Dutch commercial legal practice, contracting parties frequently act as representatives of a company.
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.
Dutch State breached duty of care in providing information to victims and surviving relatives of plane crash Earlier this year, the District Court in The Hague ruled that the Dutch State is liable vis-à-vis the victims and surviving relatives of a 1992 plane crash in Faro, Portugal.
COVID-19 update and Guidelines published on the Dutch implementation of DAC6 The EU Mandatory Disclosure Directive (“DAC6”), introducing a reporting requirement for intermediaries and/or taxpayers of certain cross-border arrangements that are perceived to be aggressive, is effective as of 1 July in the Netherlands. By his letter o