55 results Johan Léonard was interviewed by Paperjam Tax & Legal on the application of DAC6 Stibbe's Luxembourg tax partner Johan Léonard was amongst the few experts selected by Luxembourg's leading business publication Paperjam to discuss the implications of the DAC6 Directive in Luxembourg and throughout Europe. 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. Online platforms and uploading of protected works: no direct liability for operators of online platforms According to the Advocate General, operators of online platforms are not directly liable for the illegal uploading of protected works by the users of those platforms. Introduction of dividend withholding tax in relation to low tax jurisdictions as per 2024 and update Dutch double tax treaty policy This Tax Alert will address two Dutch international tax policy proposals as included in letters that the Dutch State Secretary of Finance recently sent to the Dutch parliament on 29 May 2020. We note that the proposals are still subject to parliamentary d Find my address… if you can: Constantin Film Verleih v. Youtube and Google On 9 July 2020, the CJEU clarified the scope of the right of information in the context of IP rights infringement proceedings. Breaking news from the CJEU: no SPCs for new therapeutic applications On 9 July 2020, the Grand Chamber of the CJEU ruled on the interpretation of Article 3(d) of Regulation 469/2009 concerning the supplementary protection certificate (CCP) for medicinal products. Origin of the primary ingredient - Implementing Regulation 2018/775 European Regulation 1169/2011 now mandates clear indication of primary ingredient origin when it differs from the product's origin. Enhancing food information for consumers. Online marketplace's liability for trademark infringement While online shopping is booming in such period of COVID-19 outbreak, the Court of Justice of the EU (CJEU) recently decided that Amazon cannot be accused of trade mark infringement. Philippe Campolini co-authored a book dedicated to the protection of trade secrets in Belgium The book, entitled 'Secrets d'Affaires' explores the EU Trade Secrets Directive and its implementation in Belgian law, covering key concepts, lawful/unlawful acts, contract implications, and trade secret protection in administrative law. Report of advisory committee on taxation of multinationals in the Netherlands The Dutch Lower House of Parliament adopted a motion that called on the Government to initiate and set up a committee of experts to explore fair multinational profit taxation. A report was submitted to Parliament last Wednesday (15 April 2020). Online platforms and uploading of protected works: a priori no liability for operators of online platforms In a judgment dated 22 June 2021, the CJEU clarifies the liability framework of online platform operators when content protected by copyright is uploaded by platform users. Stibbe advises Mambu Stibbe advised Mambu, a market-leading, modern SaaS banking platform on raising €235 million in an EQT Growth-led Series E funding round, which is the largest financing round to date for a banking software platform. Discover our SPC booklet Our Brussels IP/Life Sciences team has authored a booklet on the case-law of the Court of justice of the EU (CJEU) regarding supplementary protection certificates (SPCs). Digital Law Up(to)date: CJEU allows decompilation of computer programs to correct errors On 6 October 2021, the Court of Justice of the European Union (CJEU) ruled that the decompilation of a computer program to correct an error in the functioning of that program does not infringe the exclusive rights of the author of the program. NFTs: New legal challenges on the horizon In this blog Maciek Bednarski, Annemijn Witkam and Roderik Vrolijk explain what NFTs are and describe some of the legal challenges they will bring about. Tax Controversy: Update July 2021 This Alert addresses certain recent developments concerning procedural tax law in the Netherlands. We will discuss some interesting developments with regard to the (revised) Dutch tax ruling practice as per 1 July 2019 and the Tax Ruling Annual Report. 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 Digital Law Up(to)date: Art. 17 of directive 2019/790 is valid The CJEU validates the new liability regime for large online platforms organised by article 17 of the directive 2019/790 on copyright and related rights in the Digital Single Market. Pagination Current page 1 Page 2 Page 3 Page 4 Next page
Johan Léonard was interviewed by Paperjam Tax & Legal on the application of DAC6 Stibbe's Luxembourg tax partner Johan Léonard was amongst the few experts selected by Luxembourg's leading business publication Paperjam to discuss the implications of the DAC6 Directive in Luxembourg and throughout Europe.
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.
Online platforms and uploading of protected works: no direct liability for operators of online platforms According to the Advocate General, operators of online platforms are not directly liable for the illegal uploading of protected works by the users of those platforms.
Introduction of dividend withholding tax in relation to low tax jurisdictions as per 2024 and update Dutch double tax treaty policy This Tax Alert will address two Dutch international tax policy proposals as included in letters that the Dutch State Secretary of Finance recently sent to the Dutch parliament on 29 May 2020. We note that the proposals are still subject to parliamentary d
Find my address… if you can: Constantin Film Verleih v. Youtube and Google On 9 July 2020, the CJEU clarified the scope of the right of information in the context of IP rights infringement proceedings.
Breaking news from the CJEU: no SPCs for new therapeutic applications On 9 July 2020, the Grand Chamber of the CJEU ruled on the interpretation of Article 3(d) of Regulation 469/2009 concerning the supplementary protection certificate (CCP) for medicinal products.
Origin of the primary ingredient - Implementing Regulation 2018/775 European Regulation 1169/2011 now mandates clear indication of primary ingredient origin when it differs from the product's origin. Enhancing food information for consumers.
Online marketplace's liability for trademark infringement While online shopping is booming in such period of COVID-19 outbreak, the Court of Justice of the EU (CJEU) recently decided that Amazon cannot be accused of trade mark infringement.
Philippe Campolini co-authored a book dedicated to the protection of trade secrets in Belgium The book, entitled 'Secrets d'Affaires' explores the EU Trade Secrets Directive and its implementation in Belgian law, covering key concepts, lawful/unlawful acts, contract implications, and trade secret protection in administrative law.
Report of advisory committee on taxation of multinationals in the Netherlands The Dutch Lower House of Parliament adopted a motion that called on the Government to initiate and set up a committee of experts to explore fair multinational profit taxation. A report was submitted to Parliament last Wednesday (15 April 2020).
Online platforms and uploading of protected works: a priori no liability for operators of online platforms In a judgment dated 22 June 2021, the CJEU clarifies the liability framework of online platform operators when content protected by copyright is uploaded by platform users.
Stibbe advises Mambu Stibbe advised Mambu, a market-leading, modern SaaS banking platform on raising €235 million in an EQT Growth-led Series E funding round, which is the largest financing round to date for a banking software platform.
Discover our SPC booklet Our Brussels IP/Life Sciences team has authored a booklet on the case-law of the Court of justice of the EU (CJEU) regarding supplementary protection certificates (SPCs).
Digital Law Up(to)date: CJEU allows decompilation of computer programs to correct errors On 6 October 2021, the Court of Justice of the European Union (CJEU) ruled that the decompilation of a computer program to correct an error in the functioning of that program does not infringe the exclusive rights of the author of the program.
NFTs: New legal challenges on the horizon In this blog Maciek Bednarski, Annemijn Witkam and Roderik Vrolijk explain what NFTs are and describe some of the legal challenges they will bring about.
Tax Controversy: Update July 2021 This Alert addresses certain recent developments concerning procedural tax law in the Netherlands. We will discuss some interesting developments with regard to the (revised) Dutch tax ruling practice as per 1 July 2019 and the Tax Ruling Annual Report.
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
Digital Law Up(to)date: Art. 17 of directive 2019/790 is valid The CJEU validates the new liability regime for large online platforms organised by article 17 of the directive 2019/790 on copyright and related rights in the Digital Single Market.