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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.

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.

Cease fire on troubled companies! Royal Decree temporarily suspends enforcement

Royal Decree No. 15 introduces a temporary moratorium amid COVID-19, shielding debtor-companies from enforcement measures and bankruptcy declarations.

Claims assigned to a litigation vehicle: who needs to prove what?

Two recent decisions from the Amsterdam Court of Appeal have confirmed that litigation vehicles cannot come empty-handed to the court, and should provide documentation regarding the assignments of claims they submit.

Climate case Milieudefensie et al. – The Hague District Court orders Shell to reduce CO2 emissions

On May 26, 2021, the District Court of The Hague rendered its judgment in the case between Milieudefensie and others against Shell.

The qualification of a (commercial) contract

The Dutch Civil Code provides for several nominate contracts, for example: contractor agreements, purchase agreements, lease contracts, agency agreements and employment contracts.

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

Stibbe announces new Counsel and Of Counsel appointments

Brussels, 9 January 2020 – The Brussels office of Stibbe has promoted Delphine Gillet, Jan Proesmans and Sophie Bourgois to Counsel and Elisabeth Baeyens to Of Counsel.

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