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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.

Reporting for non-EU AIFMs as of Q1 2023

Effective from Q1 2023, the Netherlands Authority for the Financial Markets (the “AFM”) indicated that it will require AIFMs who have notified AIFs for marketing under Article 36/Article 42 AIFMD to submit Periodic Reports.

Op naar hoe: de volgende stap in het AFM-toezicht op duurzaamheidsclaims

De Autoriteit Financiële Markten (AFM) maant financiële ondernemingen tot uitgebreidere, concretere en duidelijkere communicatie over duurzaamheid.

Séminaire Compliance & Sustainability

Le lundi 12 juin, Stibbe organise le séminaire Compliance & Sustainability. N'hésitez pas à vous inscrire.

Seminarie Compliance & Sustainability

Op maandag 12 juni organiseert Stibbe het seminarie Compliance & Sustainability. Aarzel niet om u in te schrijven.

The Sustainable Finance Package 2023

In this blog, we discuss the Sustainable Finance Package published by the European Commission in June 2023.

CBAM: current and future obligations for importers of certain carbon-intensive goods

The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023. Importers of certain carbon-intensive goods have to report on emissions released during the production of those goods.

Frequent ESG disclosure issues under the EU Sustainable Finance framework explained

ESMA publishes explanatory notes to various concepts under the Taxonomy Regulation, the Sustainable Finance Disclosure Regulation and the Benchmark Regulation.

Lotte Paijmans

Junior Associate Amsterdam

Upper House Approval of Dutch 2024 Tax Package and certain other proposals

On Tuesday 19 December 2023 – exactly three months after publication – the Upper House of the Dutch parliament adopted the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan) and certain other proposals that were published.

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

The Sustainable Finance Package: a game changer in finance

Today’s publication of the Sustainable Finance Package will impact large corporates, as well as financial institutions, including asset managers, insurers and others.

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.

Financial Regulatory – Update Q1 2021

Traditionally, 1 January (and 1 July) each year is a date on which new Dutch financial regulations enter into force. This year, the amendments to the Dutch Financial Supervision Act are relatively few, but other developments are worthy of attention.

Marieke Driessen authors chapter on ESG in 'Sustainable Finance in Europe'

The book, entitled 'Sustainable Finance in Europe', brings together the views of expert academics and practitioners on the latest regulatory developments in sustainable finance in Europe. It includes cutting-edge issues which relate to three main themes.

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.

Available now: the 2025 real estate guide

The third edition of our real estate legal guide is available now, specifically designed for investors and developers in Belgian real estate. It offers clear and practical insights into the key legal aspects shaping Belgium's real estate landscape.

Greenwashing in the EU financial markets: sustainable finance status update

The European financial markets feature numerous financial products with characteristics such as ‘green’, ‘ESG’, ‘sustainable’, ‘climate’, ‘transition’, ‘impact’ or similar. But when is it fair to name or label financial products as such?

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