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Op 25 November 2022 zette minister Van der Wal in een omvangrijke Kamerbrief de stikstofplannen uiteen. In dit blog bespreken wij de hoofdlijnen van de kabinetsaanpak op de korte en lange termijn.

The controversial tax reform for income generated through copyright will have an enormous impact in various sectors such as IT.

The Council of the EU announced on 12 December 2022 that the EU Member States had unanimously reached agreement on the directive on the implementation of Pillar Two. It formally adopted the directive three days later.

Ook dit jaar hebben wij enkele ontwikkelingen in de milieurechtelijke jurisprudentie uiteengezet. We hebben een (niet uitputtende) selectie gemaakt van uitspraken over milieuthema’s die relevant kunnen zijn voor de bouwrechtpraktijk.

As of 1 January 2024, large-scale domestic and multinational groups within in the EU will face a minimum effective tax rate of 15%, as a result of the agreement reached by the EU Member States on the Directive implementing Pillar Two (the Directive).

The Dutch government announced that the draft legislative proposal to exclude the application of the RETT concurrence exemption on the acquisition of a qualifying share interest in companies owning newly developed real estate will be amended.

De Raad van State oordeelde in een arrest van 8 december 2022 of er sprake is van een overheidsopdracht, een concessie of geen van beide in situaties waarin een overheid gronden ter beschikking stelt voor de ontwikkeling van energieprojecten.

Inmiddels is het de vierde keer dat wij sinds de PAS-uitspraken van de Afdeling bestuursrechtspraak van de Raad van State in dit tijdschrift de juridische stand van zaken schetsen op het gebied van de stikstofproblematiek en de gevolgen daarvan.

In mid-January 2023, the European Parliament approved the European Commission’s draft directive to prevent misuse of shell entities for tax purposes (known as ATAD 3), as amended by its Committee on Economic and Monetary Affairs.

On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan).

On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert.

The new double tax treaty between Luxembourg and the United Kingdom (“DTT”) ratified by the Luxembourg Parliament on 19 July 2023 should apply as from 2024.

Stibbe’s Tax team has contributed to the Dutch chapter of the Global Legal Insights Corporate Tax Laws and Regulations 2023.

On 9 December 2022, Minister Jetten for Climate and Energy presented to the Second Chamber of the House of Representatives his further elaboration of the coalition agreement's intentions on nuclear energy.