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On 26 February 2019 the European Court of Justice ("ECJ") ruled in various cases regarding the interpretation and non-application of the Parent-Subsidiary Directive ("PSD") and Interest and Royalties Directive ("IRD") in the context of tax avoidance and b

Sustainable finance and green lending is on the rise as more and more borrowers and lenders recognise the potential benefits of green and sustainability linked loan products for their business.

In the Netherlands, tax controversies can arise in various ways. Tax disputes may arise as a result of a tax audit initiated by the Dutch Tax Authorities (DTA), or questions raised by the DTA (for example, after having reviewed a tax return filed by a tax

In 2017 werd het mogelijk om verkavelingen van meer dan 15 jaar grotendeels buitenspel te zetten. Een verzameldecreet van 26 april 2019 herstelt deze oude verkavelingen deels in ere. Blijkbaar hebben zij toch nog enig nut.

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

Rogier Raas and Jeroen Smits have contributed the Dutch Chapter for the International Comparative Legal Guide to Public Investment Funds Laws and Regulations.

On 22 March 2019, the Dutch Supreme Court ruled (ECLI:NL:HR:2019:412) that the strict liability for buildings (opstalaansprakelijkheid) is not linked to a specific damaging act but to a damaging condition, as referred to in section 6:174 DCC. Therefore, t

Stibbe contributes Dutch chapter to Chambers Global Practice Guides Corporate Tax 2019. This chapter was written by Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk. Besides providing you with an outline of Dutch corporate incom

On 4 February 2019, the Dutch State Secretary of Finance sent a letter to the Dutch Parliament announcing transitional rules for Dutch taxes (other than customs legislation) if there will not be a Brexit withdrawal agreement (i.e. a no deal Brexit). The l

Sedert 1958 gelden langs autosnelwegen bouwvrije stroken. De Vlaamse regering moderniseerde op 25 januari 2019 de regelgeving rond bouwvrije stroken voor wat het Vlaamse Gewest betreft.