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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.

CBAM: current and future obligations for importers of certain carbon-intensive goods

The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023. Importers of certain carbon-intensive goods have to report on emissions released during the production of those goods.

Lotte Paijmans

Junior Associate Amsterdam

Upper House Approval of Dutch 2024 Tax Package and certain other proposals

On Tuesday 19 December 2023 – exactly three months after publication – the Upper House of the Dutch parliament adopted the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan) and certain other proposals that were published.

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

Public consultation on proposed amendment of Dutch classification rules for certain domestic and foreign legal entities

On 29 March 2021 the Dutch government has released a consultation document (the “Consultation Document”) containing a draft bill of law and explanatory memorandum to amend the Dutch classification rules for certain domestic and foreign legal entities.

Stibbe advises FL Entertainment

Stibbe advises FL Entertainment on its business combination with Pegasus Entrepreneurial Acquisition Company Europe B.V., a SPAC listed on Euronext Amsterdam.

Available now: the 2025 real estate guide

The third edition of our real estate legal guide is available now, specifically designed for investors and developers in Belgian real estate. It offers clear and practical insights into the key legal aspects shaping Belgium's real estate landscape.

Stibbe assists Atairos

Stibbe assisted Atairos regarding the Luxembourg legal aspects of its investment to become a minority partner in V Sports S.C.S., a Luxembourg holding company being the current owner of Aston Villa Football Club.

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.

Bill of law on interest and royalties paid to non-cooperative jurisdictions

The Luxembourg Government proposes to introduce the non-deductibility of interest and royalties expenses of a Luxembourg taxpayer towards collective entities located in a blacklisted jurisdiction.

Draft bill of law regarding certain payments to non-cooperative jurisdictions

Luxembourg's Government announces draft bill of law addressing interest/royalties payments to related entities established in a country or territory listed under the EU list of non-cooperative jurisdictions for tax purposes.

Stibbe represented parties from the advertising industry against an opt-in system for unaddressed advertising material

Stibbe represented parties from the advertising industry in proceedings against the municipality of Amsterdam.

Stibbe represents Norsk Hydro in ESG-related mass damages claims

Stibbe is representing Norsk Hydro, the world's leading aluminium and renewable energy company, in a series of mass damage claims.

Stibbe defends KLM against greenwashing claims

Fossielvrij NL has launched a greenwashing claim against Royal Dutch Airlines KLM, the first of its kind to be brought under the Dutch collective action regime.

Granting of declaratory relief sought in collective action: new limitation period for all related individual claims?

The Arnhem-Leeuwarden Court of Appeal recently ruled that if a collective action within the meaning of Article 3:305a (old) of the Dutch Civil Code leads to the granting of the requested declaratory relief.

Legislative proposal for mass damages claims approved by the Dutch House of Representatives

On 29 January 2019, the Dutch House of Representatives approved the legislative proposal that introduces collective actions for damages under article 3:305a of the Dutch Civil Code (DCC). This proposal aims to amend article 3:305a DCC to enable collective

Legislative proposal on mass damages claims approved by the Dutch Senate

On 19 March 2019, the Dutch Senate approved the legislative proposal that introduces collective actions for damages under article 3:305a of the Dutch Civil Code (DCC). As the legislative proposal did not give rise to any debate in the Senate, it was passe

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