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Wat controleplichtige ondernemingen hebben te vrezen van de regelgeving voor, en het toezicht op, accountants(organisaties)

‘Accountant is angsthaas geworden’, zo kopte de voorpagina van het FD van 26 augustus 2016, om vervolgens op de vervolgpagina’s te benadrukken dat er bij controleplichtige ondernemingen heimwee zou bestaan naar de accountant als ‘sparringpartner’. 

Duurzaamheidsverslaggeving: van lappendeken naar een geüniformeerd stelsel

Decennialang zijn verslaggevingsvoorschriften voornamelijk gericht geweest op het verstrekken van informatie over – met name – de financiële prestaties van de verslaggevende entiteit.

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 [...].

Prove it or lose it: court sets aside ACM fines in two separate cases

The Rotterdam District Court recently confirmed the high bar which has been set for the ACM when proving its case: the court annulled the fines imposed by the ACM in two different cases and, significantly, each for the same reason.

No parking! Canon fined EUR 28 million for warehousing transaction structure

The European Commission has landed a third strike against gun-jumping, the prohibition to implement a transaction before notification to and clearance by the Commission.

Stibbe represents Nederlandse Spoorwegen (NS)

Stibbe represented the Dutch railway operator NS in a seminal case in the Netherlands concerning alleged abuse of dominance.

Stibbe successfully represents EY in fine case

Stibbe represented EY in an appeal before the Industrial Appeal Court (College van Beroep voor het bedrijfsleven; CBb) filed by the AFM after the Rotterdam District Court's decision at the end of 2017 to annul the fines imposed by the AFM. The Rotterdam D

Stibbe advises Athora

Stibbe is advising insurance and reinsurance group Athora on its acquisition of Vivat N.V. from Anbang and the related sale of Vivat Schadeverzekeringen to NN Group. 

Regulate tech giants and create European champions, says Dutch government

Companies beware: revised EU competition rules are on their way. 

Court applies Dutch law to all air freight cartel damages claims

On May 1, the Amsterdam District Court ruled in two judgments (1) and (2) that Dutch law applies to all follow-on damages claims resulting from the international air freight cartel, mainly citing practical considerations for its decision.

Cheaper beer ahead? AB InBev fined for cross-border sales restrictions

Dominant companies beware of hindering cross-border sales between resellers through, for instance, labelling or packaging measures to make your products less attractive for import.

Successful challenges to merger decisions seem to be the exception

The General Court recently confirmed the high degree of discretion enjoyed by the European Commission in the context of merger control decisions, particularly with respect to assessments of an economic nature.

Low prices, high fines: Commission's creative purchase cartel fine upheld

Companies should take note that the European Commission will deviate from its own general fining methodology if a particular case calls for it. The General Court recently upheld the Commission's novel fining approach in regard of a purchase cartel.

Still standing: annulled Commission decision remains in force for non-appellant

Steel producer Lucchini's claim for reimbursement of a EUR 14 million fine, on the basis that the decision was annulled on appeal from other parties, was recently rejected by the General Court.

De (toekomst) bestendigheid van de toekomstbestendigheidsparagraaf

Op 25 september 2014 – ook wel aangeduid als Freaky Thursday voor het accountantsberoep – publiceerde de Werkgroep toekomst accountantsberoep (‘Werkgroep’) het rapport ‘In het publiek belang’ (‘In het publiek belang’). In dat rapport werden maar liefst 53

Dutch Trade and Industry Appeals Tribunal upholds appeal and confirms fines on taxi companies

The Trade and Industry Appeals Tribunal (CBb) recently overturned two judgments of the Rotterdam District Court and confirmed the fines imposed on two taxi firms.

Financial sector remains on the antitrust radar: the report on loan syndication is out

The European Commission recently published a report it had commissioned to examine the market dynamics and potential antitrust risks related to loan syndication.

Double-check your merger info - or face significant fines for inaccuracies

Failing to submit complete and accurate information to the European Commission during a merger investigation can have costly consequences.

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