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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.

Tax Controversy Update February 2023

This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands.

Forewarned is forearmed: RPM still top of mind

The clock is ticking for companies to set the record straight on resale price maintenance (RPM). Retailers must be able to determine their own retail prices without any direct or indirect meddling by suppliers.

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.

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 advises Picnic

Stibbe advises Picnic on a strategic capital injection of 355 million euros from its shareholders to finance further expansion in Germany and France.

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.

The Guidelines for providers of General Purpose AI Models are here: the 10^23 FLOPS question?

The European Commission published Guidelines for GPAI model providers, helping them understand AI Act requirements for general purpose AI models before the 2 August 2025 compliance deadline.

Stibbe advises Hachette Livre on the acquisition of 999 Games

Stibbe has advised Hachette Livre, a subsidiary of Lagardère SA and the world's third-largest mainstream publishing group, on the acquisition of 999 Games, the leading distributor of board games in the Netherlands.

Court of Appeal of The Hague rules on liability for antitrust follow on damages claims in the elevator sector

In a judgment of 23 January 2024 (case no. 200.304.621 and 200.304.673), the Court of Appeal ruled that elevator manufacturer Kone can be held liable for damages alleged by 23 parties that combined their claims in a litigation vehicle.

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).

Mondelēz’s fine takes the biscuit: cross-border trade crusade peaks

The European Commission has fined Mondelēz EUR 337.5 million for restricting cross-border trade. Brand owners are advised to double-check their licensing and distribution systems, as well as their commercial conduct, for possible territorial restraints.

Settlement procedure and fine for vertical price fixing in Belgium

The Belgian Competition Authority imposed a fine of €490,112 on Le Creuset for vertical price fixing (also known as resale price maintenance).

New EU regulation of loan origination by funds

What funds providing debt finance in the EU need to know about new EU rules for loan origination funds.

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.

Stibbe advises various financial sector clients on a broad range of ESG/Sustainable finance legal and financial regulatory queries

Stibbe’s Financial Markets Group assisted various financial sector clients on interpretation, implementation and compliance issues under the EU SFDR, the EU CSRD, the EU Taxonomy Regulation and Delegated Acts and capital requirements under CRR.

Stibbe advises ESG investors

Stibbe’s Financial Markets Group advises institutional investors on their investments (equity, debt, units) in various ESG and Impact funds (‘Article 8’ and ‘Article 9’ SFDR funds).

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