50 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. European Strategy for Data: Analysis of the proposed regulation of data governance On 25 November 2020, the European Commission published a proposal for a regulation on data governance and a related Q&A. On 1 October 2021, the Council of the European Union agreed position on the Data Governance Act. One year of Schrems II: a state of affairs for international data transfers International data transfers have been the subject of intense debates ever since the Court of Justice issued its landmark judgement of Schrems I, on 6 October 2015. Stibbe Tax webinar on Hybrid Entities During our tax webinar on 15 April we discussed certain tax aspects of so-called hybrid entities. Enforcement of Schrems II: Council of State refuses unconditional illegality of transfers to the U.S. A recent decision of the Belgian Council of State shines a first light on the enforcement of the Schrems II ruling of the European Court of Justice in Belgium. 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 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. 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. 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. Towards a European legal framework for the development and use of Artificial Intelligence Back in 2014, Stephen Hawking said, "The development of full artificial intelligence could spell the end of the human race." Webinar: Beyond Schrems II – The next generation of international data transfers After a first webinar on the groundbreaking Schrems II case, Stibbe's TMT department is hosting a follow-up webinar on international data transfers in the light of recent important developments. The webinar takes place on 15 December 2020 at 11:00 am. Masterclass: e-signature and electronic identifiers Stibbe is organising a Masterclass on 26 September 2019 in Amsterdam on the subject of e-signature and electronic identifiers. This Masterclass will cover the legal framework and focus especially on the numerous possibilities for applying the various elec 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. Securing your data transfers after Schrems II The European Court of Justice has issued a landmark judgement in the Schrems II-case that reshapes data transfer rules from EU to non-adequate third countries, impacting the regulatory landscape significantly. Tax Alert - Further guidance on revised Dutch tax ruling practice On 23 April 2019 the Dutch State Secretary of Finance has published a draft decree (the "Decree") and further guidance on the revised Dutch tax ruling practice for tax rulings with an international character ("international tax rulings"), expected to beco Pagination Current page 1 Page 2 Page 3 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.
European Strategy for Data: Analysis of the proposed regulation of data governance On 25 November 2020, the European Commission published a proposal for a regulation on data governance and a related Q&A. On 1 October 2021, the Council of the European Union agreed position on the Data Governance Act.
One year of Schrems II: a state of affairs for international data transfers International data transfers have been the subject of intense debates ever since the Court of Justice issued its landmark judgement of Schrems I, on 6 October 2015.
Stibbe Tax webinar on Hybrid Entities During our tax webinar on 15 April we discussed certain tax aspects of so-called hybrid entities.
Enforcement of Schrems II: Council of State refuses unconditional illegality of transfers to the U.S. A recent decision of the Belgian Council of State shines a first light on the enforcement of the Schrems II ruling of the European Court of Justice in Belgium.
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
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.
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.
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.
Towards a European legal framework for the development and use of Artificial Intelligence Back in 2014, Stephen Hawking said, "The development of full artificial intelligence could spell the end of the human race."
Webinar: Beyond Schrems II – The next generation of international data transfers After a first webinar on the groundbreaking Schrems II case, Stibbe's TMT department is hosting a follow-up webinar on international data transfers in the light of recent important developments. The webinar takes place on 15 December 2020 at 11:00 am.
Masterclass: e-signature and electronic identifiers Stibbe is organising a Masterclass on 26 September 2019 in Amsterdam on the subject of e-signature and electronic identifiers. This Masterclass will cover the legal framework and focus especially on the numerous possibilities for applying the various elec
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.
Securing your data transfers after Schrems II The European Court of Justice has issued a landmark judgement in the Schrems II-case that reshapes data transfer rules from EU to non-adequate third countries, impacting the regulatory landscape significantly.
Tax Alert - Further guidance on revised Dutch tax ruling practice On 23 April 2019 the Dutch State Secretary of Finance has published a draft decree (the "Decree") and further guidance on the revised Dutch tax ruling practice for tax rulings with an international character ("international tax rulings"), expected to beco