57 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. Dutch anti-base-erosion rule compatibility with EU law after Lexel judgment In a new volume of Tax Notes International, Charlotte Tolman and Michael Molenaars review the CJEU’s Lexel judgment for its potential effect on the Dutch anti-base-erosion rule. Upward referral of killer acquisitions: enlightened or one-stop shop flop? Companies involved in M&A deals falling below the EU and national notification thresholds need to think twice about their deal’s potential impact on competition from now on. Stibbe Tax webinar on Hybrid Entities During our tax webinar on 15 April we discussed certain tax aspects of so-called hybrid entities. The Netherlands' Budget Day 2021: the impact of the Dutch 2022 Tax Package on international businesses On Tuesday 21 September 2021 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2022 Tax Package (Belastingpakket) including the 2022 Tax Plan (Belastingplan). 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 Landmark ECJ ruling: subsidiary liability in follow-on cartel cases On 6 October 2021, the European Court of Justice issued a landmark judgment in the Sumal case. Tax Alert: New Dutch government announces tax measures On Thursday 16 May 2024, the four political parties (forming the new Dutch government) which have been negotiating for the past several months came to an agreement (Hoofdlijnenakkoord 2024) in which their plans and policies are laid down. Belgian court approves sale of television rights despite no call for tenders The Brussels Commercial Court ruled on 18 December 2024 that the sale of cycling television rights in Belgium did not violate EU competition rules despite the lack of a formal tender procedure. Stibbe advised Shinagawa Refractories on the acquisition of Gouda Refractories Group Stibbe has successfully advised Shinagawa Refractories Co., Ltd (“Shinagawa”) on the acquisition of all issued share capital of Gouda Refractories Group B.V. (“Gouda”). 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. Tom Verdonk co-edited ‘Unfair Trading Practices in the Agricultural and Food Supply Chain’ Tom Verdonk has co-edited the book ‘Unfair Trading Practices in the Agricultural and Food Supply Chain’, recently published by Larcier-Intersentia. Tom Verdonk defends Ph.D. on competition law and food security His dissertation entitled “Seeds of Market Power” examines how EU competition law can promote both fair access to innovation and food security through collaborative licensing in the seed and biotech sectors. More hurdles to cross: Foreign Direct Investment gaining momentum Cross-border acquisitions and mergers may soon have an extra hurdle to cross before receiving the green light. In the EU, the development of FDI screening mechanisms has gained speed after COVID-19. ACM played high stakes and lost: no more fixed network access regulation The ACM’s failure to meet the requisite standard of proof has led to the fixed networks of Dutch telecom providers KPN and VodafoneZiggo being free from access regulation. Dutch Supreme Court: non-resident investment fund eligible for refund of Dutch dividend withholding tax On 23 October 2020, the Dutch Supreme Court ruled that a non-resident UCITS fund is eligible for a refund of Dutch dividend withholding tax with respect to its investments in the Netherlands if strict criteria are met. This article has FIVE stars! New Dutch consumer rules to curb fake reviews Consumers often rely on online reviews to decide what bike to buy, where to eat or what article to read. But what if those reviews are fake? New Dutch rules were announced on 23 October 2020 seeking to ensure a higher level of consumer protection online. The Netherlands' Budget Day 2020: the impact of the Dutch 2021 Tax Package on international businesses In this Tax Alert we will summarize three recent tax developments that are relevant for international business with presence in the Netherlands. 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.
Dutch anti-base-erosion rule compatibility with EU law after Lexel judgment In a new volume of Tax Notes International, Charlotte Tolman and Michael Molenaars review the CJEU’s Lexel judgment for its potential effect on the Dutch anti-base-erosion rule.
Upward referral of killer acquisitions: enlightened or one-stop shop flop? Companies involved in M&A deals falling below the EU and national notification thresholds need to think twice about their deal’s potential impact on competition from now on.
Stibbe Tax webinar on Hybrid Entities During our tax webinar on 15 April we discussed certain tax aspects of so-called hybrid entities.
The Netherlands' Budget Day 2021: the impact of the Dutch 2022 Tax Package on international businesses On Tuesday 21 September 2021 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2022 Tax Package (Belastingpakket) including the 2022 Tax Plan (Belastingplan).
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
Landmark ECJ ruling: subsidiary liability in follow-on cartel cases On 6 October 2021, the European Court of Justice issued a landmark judgment in the Sumal case.
Tax Alert: New Dutch government announces tax measures On Thursday 16 May 2024, the four political parties (forming the new Dutch government) which have been negotiating for the past several months came to an agreement (Hoofdlijnenakkoord 2024) in which their plans and policies are laid down.
Belgian court approves sale of television rights despite no call for tenders The Brussels Commercial Court ruled on 18 December 2024 that the sale of cycling television rights in Belgium did not violate EU competition rules despite the lack of a formal tender procedure.
Stibbe advised Shinagawa Refractories on the acquisition of Gouda Refractories Group Stibbe has successfully advised Shinagawa Refractories Co., Ltd (“Shinagawa”) on the acquisition of all issued share capital of Gouda Refractories Group B.V. (“Gouda”).
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.
Tom Verdonk co-edited ‘Unfair Trading Practices in the Agricultural and Food Supply Chain’ Tom Verdonk has co-edited the book ‘Unfair Trading Practices in the Agricultural and Food Supply Chain’, recently published by Larcier-Intersentia.
Tom Verdonk defends Ph.D. on competition law and food security His dissertation entitled “Seeds of Market Power” examines how EU competition law can promote both fair access to innovation and food security through collaborative licensing in the seed and biotech sectors.
More hurdles to cross: Foreign Direct Investment gaining momentum Cross-border acquisitions and mergers may soon have an extra hurdle to cross before receiving the green light. In the EU, the development of FDI screening mechanisms has gained speed after COVID-19.
ACM played high stakes and lost: no more fixed network access regulation The ACM’s failure to meet the requisite standard of proof has led to the fixed networks of Dutch telecom providers KPN and VodafoneZiggo being free from access regulation.
Dutch Supreme Court: non-resident investment fund eligible for refund of Dutch dividend withholding tax On 23 October 2020, the Dutch Supreme Court ruled that a non-resident UCITS fund is eligible for a refund of Dutch dividend withholding tax with respect to its investments in the Netherlands if strict criteria are met.
This article has FIVE stars! New Dutch consumer rules to curb fake reviews Consumers often rely on online reviews to decide what bike to buy, where to eat or what article to read. But what if those reviews are fake? New Dutch rules were announced on 23 October 2020 seeking to ensure a higher level of consumer protection online.
The Netherlands' Budget Day 2020: the impact of the Dutch 2021 Tax Package on international businesses In this Tax Alert we will summarize three recent tax developments that are relevant for international business with presence in the Netherlands.