89 results Dutch Supreme Court rules that refurbishment of former woolen fabrics factory into retail center resulted in 'essentially new constructed real estate' for VAT purposes On Friday 11 November 2022 the Dutch Supreme Court ruled that the refurbishment of a former woolen fabrics factory into a retail centre resulted in ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes. Webinar Sustainability Reporting: impact of the CSRD The European Sustainability Reporting Standards (ESRS) will be submitted to the European Commission on 23 November 2022 – a milestone for sustainability reporting. Lotte Paijmans Junior Associate Amsterdam 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. The key aspects of both proposals are discusse Public consultation on proposed amendment of Dutch classification rules for certain domestic and foreign legal entities On 29 March 2021 the Dutch government has released a consultation document (the “Consultation Document”) containing a draft bill of law and explanatory memorandum to amend the Dutch classification rules for certain domestic and foreign legal entities. Good things are worth waiting for: new law amendments in force for companies in difficulty The long-awaited new law amending Book XX of the Code of Economic Law and the Income Tax Code 1992 just came into force. This replaces the "COVID-moratorium" and creates the possibility to restructure a company through a “preparatory agreement”. Stibbe advises FL Entertainment Stibbe advises FL Entertainment on its business combination with Pegasus Entrepreneurial Acquisition Company Europe B.V., a SPAC listed on Euronext Amsterdam. Contractual clauses prohibiting the transferability or pledgeability of business claims could become void in the near future We discuss a draft bill to declare contractual clauses limiting the transferability and/or pledgeability of claims in business relations void, and call upon the Dutch Senate to reconsider at least its applicability to existing contracts. District Court ruled on the recognition of the res judicata effect of a Turkish judgment and dismissed an antitrust follow on damages claim regarding the cathode-ray tube markets The District Court of Oost-Brabant recognized the res judicata effect of a Turkish court of appeal judgment, in which the Turkish court had dismissed antitrust damages claims brought by Vestel against Philips, Samsung, LGE, Technicolor, TTD and TDP. Stibbe assists Atairos Stibbe assisted Atairos regarding the Luxembourg legal aspects of its investment to become a minority partner in V Sports S.C.S., a Luxembourg holding company being the current owner of Aston Villa Football Club. Overheidsaansprakelijkheid: claims tegen de overheid In deze aflevering van Stibbe Legal Insights duiken we met Tijn Kortmann en Branda Katan in het overheidsaansprakelijkheidsrecht. Wat gebeurt er wanneer de overheid verantwoordelijk wordt gehouden voor schade geleden door burgers? EU lift cartel damage claim rejected by Brussels Court of Appeal After 16 years of court battle, the Brussels Court of Appeal has rejected the EU’s EUR 12 million (+ interest) damage claim against the four lift producers that participated in the lift cartel fined in 2007. Zafar Shaikhli Junior Associate Amsterdam Global Legal Insights - Corporate Tax 2024 guide is now available The Global Legal Insights - Corporate Tax 2024 guide is now available. Michael Molenaars, Reinout de Boer, Maurits van Dijk and Ashley Peeters are its contributing authors. Nicolas Pradel Senior Associate Luxembourg Benjamin Marthoz Counsel Luxembourg 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). 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 [...] Pagination Current page 1 Page 2 Page 3 Page 4 Next page
Dutch Supreme Court rules that refurbishment of former woolen fabrics factory into retail center resulted in 'essentially new constructed real estate' for VAT purposes On Friday 11 November 2022 the Dutch Supreme Court ruled that the refurbishment of a former woolen fabrics factory into a retail centre resulted in ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes.
Webinar Sustainability Reporting: impact of the CSRD The European Sustainability Reporting Standards (ESRS) will be submitted to the European Commission on 23 November 2022 – a milestone for sustainability reporting.
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. The key aspects of both proposals are discusse
Public consultation on proposed amendment of Dutch classification rules for certain domestic and foreign legal entities On 29 March 2021 the Dutch government has released a consultation document (the “Consultation Document”) containing a draft bill of law and explanatory memorandum to amend the Dutch classification rules for certain domestic and foreign legal entities.
Good things are worth waiting for: new law amendments in force for companies in difficulty The long-awaited new law amending Book XX of the Code of Economic Law and the Income Tax Code 1992 just came into force. This replaces the "COVID-moratorium" and creates the possibility to restructure a company through a “preparatory agreement”.
Stibbe advises FL Entertainment Stibbe advises FL Entertainment on its business combination with Pegasus Entrepreneurial Acquisition Company Europe B.V., a SPAC listed on Euronext Amsterdam.
Contractual clauses prohibiting the transferability or pledgeability of business claims could become void in the near future We discuss a draft bill to declare contractual clauses limiting the transferability and/or pledgeability of claims in business relations void, and call upon the Dutch Senate to reconsider at least its applicability to existing contracts.
District Court ruled on the recognition of the res judicata effect of a Turkish judgment and dismissed an antitrust follow on damages claim regarding the cathode-ray tube markets The District Court of Oost-Brabant recognized the res judicata effect of a Turkish court of appeal judgment, in which the Turkish court had dismissed antitrust damages claims brought by Vestel against Philips, Samsung, LGE, Technicolor, TTD and TDP.
Stibbe assists Atairos Stibbe assisted Atairos regarding the Luxembourg legal aspects of its investment to become a minority partner in V Sports S.C.S., a Luxembourg holding company being the current owner of Aston Villa Football Club.
Overheidsaansprakelijkheid: claims tegen de overheid In deze aflevering van Stibbe Legal Insights duiken we met Tijn Kortmann en Branda Katan in het overheidsaansprakelijkheidsrecht. Wat gebeurt er wanneer de overheid verantwoordelijk wordt gehouden voor schade geleden door burgers?
EU lift cartel damage claim rejected by Brussels Court of Appeal After 16 years of court battle, the Brussels Court of Appeal has rejected the EU’s EUR 12 million (+ interest) damage claim against the four lift producers that participated in the lift cartel fined in 2007.
Global Legal Insights - Corporate Tax 2024 guide is now available The Global Legal Insights - Corporate Tax 2024 guide is now available. Michael Molenaars, Reinout de Boer, Maurits van Dijk and Ashley Peeters are its contributing authors.
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).
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 [...]