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In deze annotatie wordt een HvJ EU-uitspraak besproken over de vraag of lidstaten rechterssalarissen discretionair mogen vaststellen en vervolgens mogen verlagen of bevriezen zonder de rechterlijke onafhankelijkheid te schenden.

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars discuss several new changes to Dutch tax legislation.

De Hoge Raad stelt dat verschoningsgerechtigde gegevens “niet meer kenbaar” moeten zijn, maar de opsporingspraktijk ziet vernietigen vaak als slechts ontoegankelijk maken. Advocaat Daan Doorenbos gaat in op de impact van deze interpretaties.

On 25 August 2022, the Dutch Central Bank (De Nederlandsche Bank, "DNB") announced that it will start investigations at payment and e-money institutions that have (substantially) grown during the past few years.

On 24 May 2024, the European Banking Authority (EBA) published a report on virtual IBAN (vIBANs) in which the EBA set outs characteristics and use cases of vIBANs and comments on identified risks associated with this development in the payments market.

Het oordeel van de Hoge Raad dat de klachtplicht ex artikel 6:89 BW niet van toepassing is bij schending van een concurrentiebeding sluit aan bij eerdere rechtspraak.

The Supreme Court ruled in two cases on the (in)clarity of the text on an order button for online purchases: several buttons did not make it sufficiently clear to consumers that they were entering into a payment obligation.

Since 2023, there has been a debate as to whether such a surcharge clause should be considered unfair within the meaning of European Directive 93/13/EEC. Case law on this issue and on the possible legal consequences has been divided.

The Dutch legislator has prepared a bill – the Act on confirmation of private restructuring plans – introducing a framework that allows debtors to restructure their debts outside formal insolvency proceedings (the "Dutch Scheme").

On 10 January 2020, the Dutch Supreme Court ruled on an important case whereby a dividend distribution by a Dutch holding company to its Luxembourg corporate shareholder was subject to Dutch corporate income tax based on the Dutch substantial interest rul