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Op 1 januari 2020 is de Richtlijn grensoverschrijdende omzettingen, fusies en splitsingen in werking getreden. Nederland heeft tot 31 januari 2023 de tijd om de richtlijn te implementeren in de Nederlandse wet- en regelgeving.

Dutch dividend withholding tax has been a hot topic the last few years. In 2018 there were discussions on whether the Dutch dividend withholding tax should be abolished or not. One of the arguments to abolish related to the potential risk of the Dutch div

Het multilateraal instrument (MLI) is een van de belangrijkste fiscale ontwikkelingen van het moment. In een column voor Fondsnieuws bespreekt David de Groot de (potentiële) gevolgen die het MLI voor beleggingsfondsen kan hebben.

The global debate on alleged aggressive international tax planning initiated by the G20/OECD and the EU, is an important driver of the current developments in the field of international taxation. The following is a high level summary of certain developmen

On 20 July 2018, the Court of Appeal of Gelderland published another interim judgment in the ongoing proceedings between TenneT, the grid operator in the Netherlands, and ABB in relation to the gas insulated switchgear (GIS) infringement.

On 27 June 2018, the District Court of East-Brabant ruled on the limitation periods of a damages claim brought by Vestel in relation to the alleged cathode ray tubes (CRT) cartel.

On 16 July 2018, the European Commission adopted a new Best Practices Code for State aid control. With this code the Commission aims to provide clarity to Member States, businesses and stakeholders about the day-to-day conduct of State aid procedures.

On 12 July 2018, the General Court dismissed the appeals against the fines imposed by the European Commission in the power cable cartel.

On 25 July 2018, the European Court of Justice rejected Orange Polska's appeal relating to a European Commission decision finding an abuse of dominance on the Polish wholesale broadband market.

On 13 February 2018, the Dutch Authority for Consumers and Markets (ACM) highlighted the key priorities it will pursue in 2018 and 2019.

On 1 February 2018, the Dutch Authority for Consumers and Markets (ACM) published a position paper setting out its strategy in relation to market dominance of internet and technology companies.

On 1 February 2018, the European Court of Justice dismissed the appeals by several freight forwarders for their participation in various infringements in the sector for international air freight forwarding services.

Over the years, an increasing number of jurisdictions have decided to follow the U.S. example by making it possible to go not only after companies but also after individuals who were involved in violating competition rules.

Further to the policy plans published by the Dutch government in October 2017, the Dutch State Secretary of Finance published on February 23, 2018 a Letter (the "Letter") containing further details on certain aspects of the Dutch government's two way appr

Als gevolg van de KEI-wetgeving wordt digitaal procederen in het belastingrecht straks verplicht. In deze bijdrage bespreken Reinout de Boer en Tirza Cramwinckel de wijzigingen die de nieuwe regels meebrengen voor de fiscale procespraktijk.