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Stibbe advises Azerion

Stibbe advises Azerion on its business combination with European FinTech IPO Company 1 B.V. (EFIC1), a SPAC listed on Euronext Amsterdam, pursuant to which Azerion will become a public company with an initial enterprise value of €1.3 billion.

Private Equity in the Netherlands: Tax Update 2022

In today’s rapidly changing tax environment, it is important to be aware of all relevant tax developments. In the past months, several new tax rules have been implemented or announced.

Consumer law and online ‘order buttons’: Supreme Court takes strict approach with far-reaching consequences

The Supreme Court ruled in two cases on the (in)clarity of the text on an order button for online purchases: several buttons did not make it sufficiently clear to consumers that they were entering into a payment obligation.

Usufruct on rent payments: Dutch Supreme Court limits freedom of contract within property law

A right of usufruct on a claim cannot be used to appropriate what is received through collection of that claim, as the Dutch Supreme Court ruled in its decision of 30 September 2022 (ECLI:NL:HR:2022:1331).

The EU Green Claims Directive

The EU's proposed Green Claims Directive has emerged as a potential new framework aiming to tackle greenwashing and help consumers make greener choices when purchasing a product or using a service. 

The Netherlands' Budget Day 2023

On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan).

Cross-border representative actions: publication of requirements for Dutch organisations seeking designation as ‘qualified entities’

By 26 December 2023 at the latest, EU Member States must publish a list of organisations that they have designated as ‘qualified entities’ (bevoegde instanties) for bringing cross-border representative actions within the EU on behalf of consumers.

Recent developments regarding Foreign Subsidies Regulation, Pillar Two and redemption of interest rate swaps

In this Tax Alert we briefly discuss three recent tax developments.

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