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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.

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.

On 26 March 2021, the implementation agenda for the Clean Air Agreement was presented to the House of Representatives. This marks the start of a process of concretizing the arrangements for emission reduction, as laid down in the Clean Air Agreement. 

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.