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The draft temporary bill on Expedited Liquidation Transparency presented by the Dutch Minister of Justice on 28 June 2021 aims to increase transparency, improve protection of creditors and reduce the risk of abuse.

This Alert addresses certain recent developments concerning procedural tax law in the Netherlands. We will discuss some interesting developments with regard to the (revised) Dutch tax ruling practice as per 1 July 2019 and the Tax Ruling Annual Report.

Back in 2014, Stephen Hawking said, "The development of full artificial intelligence could spell the end of the human race."

In this post, we answer some frequently asked questions about the specific provisions that apply to the disclosure of environmental information.

On 1 July 2021, the Dutch state secretary of Finance issued a letter in which he indicated that the proposed amendments to the Dutch fund for joint account will no longer be part of the legislative proposal on the Dutch classification rules.

On 14 June 2021 the Dutch State Secretary of Finance sent a letter to the Dutch Parliament setting out his view on (i) the political agreement reached by the G7 countries on global tax reform and (ii) the next meeting of the OECD/G20 Inclusive Framework.

Stibbe launches Heat Act website to keep clients informed on developments concerning the Heat Act and Heat Act 2.

Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2021.

During our tax webinar on 15 April we discussed certain tax aspects of so-called hybrid entities.

In 2019 deed de Afdeling bestuursrechtspraak van de Raad van State (“Afdeling”) de geruchtmakende PAS-uitspraken. De jurisprudentie deed de bouwwereld op haar grondvesten schudden en overheden namen van de weeromstuit een uiterst afwachtende houding aan.

Co-legislators on the European Climate Law reached a provisional agreement on April 21, 2021. This Climate Law is one of the key elements of the European Green Deal, published by the European Commission in December 2019.

A high market share is not always proof of a dominant position. The Trade and Industry Appeals Tribunal (CBb) upheld the annulment of the ACM’s fine of nearly EUR 41 million on Dutch railway operator NS for alleged abuse of dominance.

Companies should check their merger information for accuracy, truthfulness and completeness before handing it over to the European Commission.

Checking for merger control notification obligations and Foreign Direct Investment screening mechanisms will be on the list for most companies involved in M&A deals.

In its judgment of 12 May 2021, the Amsterdam District Court ruled that it has not been established that it is definitively excluded that the trucks infringement led to damage to the claimants.

Developments in the environmental and financial worlds may appear to be at first sight completely separate from each other. In this blog post, we will explain why this no longer applies in 2021.