31 results 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. Lotte Paijmans Junior Associate Amsterdam 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. 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. Auditor liable for not including a provision for a third party claim? In a recent case, the Court of Appeal of Arnhem-Leeuwarden dismissed a claim of the bankruptcy trustee of Welsec against an audit firm for failing to ensure that the audited company, Welsec, included a provision in its annual accounts for [...] 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 advises care chain Goed Stibbe advised Goed, the network of pharmacies, home care shops and audiology shops of health insurance fund CM, on the sale of its hearing centres chain to Audika Belgium. Stibbe defends EY in a class action re Airbus Stibbe defends EY in a class action on misrepresentations allegedly made by Airbus in connection with asserted irregularities for which Airbus entered into settlements with criminal justice authorities in France, the UK and the US in 2020. Stibbe advises SleepScore Labs Stibbe advised SleepScore Labs on the acquisition of Sleep.ai, a Netherlands-based digital health company. Transitional rules announced for certain Dutch tax acts in case of no deal Brexit 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 Tax Alert: State Secretary of Finance announces main features of the revised Dutch tax ruling practice In his letter of 22 November 2018 (the “Letter”), the Dutch State Secretary of Finance outlines the revised Dutch ruling practice for tax rulings with an international character (“international tax rulings”), aimed to become effective as from 1 July 2019. Further guidance on Dutch ATAD implementation and measures against letterbox companies Further to the policy plans published by the Dutch government in October 2017, the Dutch State Secretary of Finance published on February 23, 2018 a Letter (the "Letter") containing further details on certain aspects of the Dutch government's two way appr Stibbe, KPMG and NVB Sustainable Finance Week The Sustainable Finance Week - organised by Stibbe, KPMG and NVB - will take place across 4 afternoons, starting on Monday 31 May 2021. Through an online conference platform, we will present a variety of live information sessions on the EU Sustainable Fin Stibbe hosts a webinar on dawn raids organised by IBJ/IJE Several Stibbe lawyers explain the rights and obligations of companies when confronted with announced or unannounced raids. What do to when, for example, tax authorities, the competition authorities, police services or a bailiff are at your doorstep? Pagination Current page 1 Page 2 Next page
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.
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.
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.
Auditor liable for not including a provision for a third party claim? In a recent case, the Court of Appeal of Arnhem-Leeuwarden dismissed a claim of the bankruptcy trustee of Welsec against an audit firm for failing to ensure that the audited company, Welsec, included a provision in its annual accounts for [...]
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 advises care chain Goed Stibbe advised Goed, the network of pharmacies, home care shops and audiology shops of health insurance fund CM, on the sale of its hearing centres chain to Audika Belgium.
Stibbe defends EY in a class action re Airbus Stibbe defends EY in a class action on misrepresentations allegedly made by Airbus in connection with asserted irregularities for which Airbus entered into settlements with criminal justice authorities in France, the UK and the US in 2020.
Stibbe advises SleepScore Labs Stibbe advised SleepScore Labs on the acquisition of Sleep.ai, a Netherlands-based digital health company.
Transitional rules announced for certain Dutch tax acts in case of no deal Brexit 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
Tax Alert: State Secretary of Finance announces main features of the revised Dutch tax ruling practice In his letter of 22 November 2018 (the “Letter”), the Dutch State Secretary of Finance outlines the revised Dutch ruling practice for tax rulings with an international character (“international tax rulings”), aimed to become effective as from 1 July 2019.
Further guidance on Dutch ATAD implementation and measures against letterbox companies Further to the policy plans published by the Dutch government in October 2017, the Dutch State Secretary of Finance published on February 23, 2018 a Letter (the "Letter") containing further details on certain aspects of the Dutch government's two way appr
Stibbe, KPMG and NVB Sustainable Finance Week The Sustainable Finance Week - organised by Stibbe, KPMG and NVB - will take place across 4 afternoons, starting on Monday 31 May 2021. Through an online conference platform, we will present a variety of live information sessions on the EU Sustainable Fin
Stibbe hosts a webinar on dawn raids organised by IBJ/IJE Several Stibbe lawyers explain the rights and obligations of companies when confronted with announced or unannounced raids. What do to when, for example, tax authorities, the competition authorities, police services or a bailiff are at your doorstep?