1639 results Jurisprudentie Omgevingswet in 2024 – deel I In een blogreeks signaleren wij jurisprudentie over de Omgevingswet ("Ow") die relevant is voor de praktijk. Het gaat om uitspraken over het overgangsrecht en uitspraken over de materiële toepassing van begrippen en procedures in het nieuwe stelsel. Signaleringsblog week 39: actuele jurisprudentie en ontwikkelingen bestuursrecht en omgevingsrecht In deze blog signaleren wij kort enkele belangwekkende bestuursrechtelijke en omgevingsrechtelijke uitspraken en ontwikkelingen van de afgelopen periode. Dutch Supreme Court: property rights also require a leveraged effect of more than 1 in 10 to qualify as lucrative interest The Dutch Supreme Court issued an interesting court decision on 14 April 2023 clarifying when property rights (vermogensrechten) are economically similar or comparable to subordinated classes of shares that constitute a lucrative interest. Tax Alert: Dutch Supreme Court rules on foreign exchange results realised in connection with dividend distributions On 3 November 2023, the Dutch Supreme Court issued a decision regarding a Dutch corporate taxpayer deemed to realise a taxable foreign exchange gain from its subsidiary's foreign currency dividend distribution. Luxembourg Tax Authorities issue guidance on reverse hybrid rules The Luxembourg Tax Authorities (“LTA”) published a circular letter concerning the application of the reverse hybrid rules (the “Circular”) . The Circular provides guidance on the determination of tax owed by Luxembourg reverse hybrid entities. Tax Controversy Update February 2023 This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands. Tax Alert: The European Commission calls on the Netherlands to align taxation of investment funds with EU law On 25 July 2024, the European Commission initiated an infringement procedure against the Netherlands by sending a letter of formal notice. Luxembourg Tax Measures 2025 On 11 December 2024, the Luxembourg Parliament approved bills introducing major tax reforms to support businesses and individuals and providing long-awaited clarifications. Stibbe advises Palex Medical Stibbe is advising Palex Medical, a Spain-based company specialising in high value-added MedTech equipment and solutions, on its planned acquisition of Duomed, a fast-growing European MedTech distributor. Stibbe assists Schoolkracht Stibbe assisted Schoolkracht, a private consortium consisting of AG Real Estate, EPICO², Rebel and Ethias, with the realisation of a DBFM (Design, Build, Finance, Maintain) programme for the first cluster of 27 Schools of Flanders. Stibbe represents municipalities The Hague and Dordrecht in cases concerning inadequate funding of tasks under the Participation Act Stibbe provides legal assistance to The Hague, Dordrecht and several other municipalities in ongoing cases concerning inadequate central government funding for social assistance tasks. Stibbe vertegenwoordigt gemeenten Den Haag en Dordrecht in zaken over de ontoereikende financiering van de Participatiewet Stibbe staat Den Haag, Dordrecht en verschillende andere gemeenten bij in lopende zaken over ontoereikende financiering van de bijstandstaak door het Rijk. Dit is een van de taken die gemeenten in medebewind uitvoeren. Luxembourg introduces carried interest tax reform Luxembourg Government’s Draft Bill No. 8590 introduces carried interest tax reforms from 2026, with reduced tax or exemptions, aiming to boost its appeal as a top European fund hub. The Netherlands' Budget Day 2023 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). Private Equity in the Netherlands: a Tax Update In today’s rapidly changing tax environment, it is important to keep an overview of all relevant tax developments. Human Rights Obligations of Companies: International Regulation and Shifts in Focus This article explores the evolution of business and human rights law, examines the EU framework in this context, and highlights the significance of human rights due diligence for companies. Luxembourg tax authorities clarify the "CIV carve-out" under the reverse hybrid rules On 12 August 2025, the Luxembourg tax authorities issued Circular L.I.R. nº 168quater/2, clarifying the interpretation of the Collective Investment Vehicle carve-out from reverse hybrid rules under Art. 168quater(2) of the Luxembourg Income Tax Law. New double tax treaty concluded with the United Kingdom ratified by Luxembourg 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. Pagination Previous page Page 81 Current page 82 Page 83 Page 84 Next page
Jurisprudentie Omgevingswet in 2024 – deel I In een blogreeks signaleren wij jurisprudentie over de Omgevingswet ("Ow") die relevant is voor de praktijk. Het gaat om uitspraken over het overgangsrecht en uitspraken over de materiële toepassing van begrippen en procedures in het nieuwe stelsel.
Signaleringsblog week 39: actuele jurisprudentie en ontwikkelingen bestuursrecht en omgevingsrecht In deze blog signaleren wij kort enkele belangwekkende bestuursrechtelijke en omgevingsrechtelijke uitspraken en ontwikkelingen van de afgelopen periode.
Dutch Supreme Court: property rights also require a leveraged effect of more than 1 in 10 to qualify as lucrative interest The Dutch Supreme Court issued an interesting court decision on 14 April 2023 clarifying when property rights (vermogensrechten) are economically similar or comparable to subordinated classes of shares that constitute a lucrative interest.
Tax Alert: Dutch Supreme Court rules on foreign exchange results realised in connection with dividend distributions On 3 November 2023, the Dutch Supreme Court issued a decision regarding a Dutch corporate taxpayer deemed to realise a taxable foreign exchange gain from its subsidiary's foreign currency dividend distribution.
Luxembourg Tax Authorities issue guidance on reverse hybrid rules The Luxembourg Tax Authorities (“LTA”) published a circular letter concerning the application of the reverse hybrid rules (the “Circular”) . The Circular provides guidance on the determination of tax owed by Luxembourg reverse hybrid entities.
Tax Controversy Update February 2023 This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands.
Tax Alert: The European Commission calls on the Netherlands to align taxation of investment funds with EU law On 25 July 2024, the European Commission initiated an infringement procedure against the Netherlands by sending a letter of formal notice.
Luxembourg Tax Measures 2025 On 11 December 2024, the Luxembourg Parliament approved bills introducing major tax reforms to support businesses and individuals and providing long-awaited clarifications.
Stibbe advises Palex Medical Stibbe is advising Palex Medical, a Spain-based company specialising in high value-added MedTech equipment and solutions, on its planned acquisition of Duomed, a fast-growing European MedTech distributor.
Stibbe assists Schoolkracht Stibbe assisted Schoolkracht, a private consortium consisting of AG Real Estate, EPICO², Rebel and Ethias, with the realisation of a DBFM (Design, Build, Finance, Maintain) programme for the first cluster of 27 Schools of Flanders.
Stibbe represents municipalities The Hague and Dordrecht in cases concerning inadequate funding of tasks under the Participation Act Stibbe provides legal assistance to The Hague, Dordrecht and several other municipalities in ongoing cases concerning inadequate central government funding for social assistance tasks.
Stibbe vertegenwoordigt gemeenten Den Haag en Dordrecht in zaken over de ontoereikende financiering van de Participatiewet Stibbe staat Den Haag, Dordrecht en verschillende andere gemeenten bij in lopende zaken over ontoereikende financiering van de bijstandstaak door het Rijk. Dit is een van de taken die gemeenten in medebewind uitvoeren.
Luxembourg introduces carried interest tax reform Luxembourg Government’s Draft Bill No. 8590 introduces carried interest tax reforms from 2026, with reduced tax or exemptions, aiming to boost its appeal as a top European fund hub.
The Netherlands' Budget Day 2023 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).
Private Equity in the Netherlands: a Tax Update In today’s rapidly changing tax environment, it is important to keep an overview of all relevant tax developments.
Human Rights Obligations of Companies: International Regulation and Shifts in Focus This article explores the evolution of business and human rights law, examines the EU framework in this context, and highlights the significance of human rights due diligence for companies.
Luxembourg tax authorities clarify the "CIV carve-out" under the reverse hybrid rules On 12 August 2025, the Luxembourg tax authorities issued Circular L.I.R. nº 168quater/2, clarifying the interpretation of the Collective Investment Vehicle carve-out from reverse hybrid rules under Art. 168quater(2) of the Luxembourg Income Tax Law.
New double tax treaty concluded with the United Kingdom ratified by Luxembourg 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.