58 results Pillar Two – a new reality for the tax position of MNEs As of 1 January 2024, large-scale domestic and multinational groups within in the EU will face a minimum effective tax rate of 15%, as a result of the agreement reached by the EU Member States on the Directive implementing Pillar Two (the Directive). French supermarket dawn raids down the drain On 9 March 2023, the European Court of Justice (ECJ) ruled that the European Commission should properly record interviews if they are used to gather information regarding the subject matter of the investigation. Interpretation of contracts under Dutch law: beware of the interpretation clause! Under Dutch law, the interpretation of contracts is governed by the 'Haviltex' standard. Parties who favour legal certainty sometimes opt for their own standard instead by including an 'interpretation clause'. External safety under the Environment and Planning Act External safety plays a role under the Environment and Planning Act in the drafting of environmental plans and the granting of environmental permits. Compared to the former environmental law regime, some important changes are taking place. Failed to submit a view? An appeal of an interested party against an environmental or spatial planning decision is nevertheless admissible An interested party who lodges an appeal against an environmental or spatial planning decision may no longer be declared inadmissible because he failed to submit a view on an earlier draft. Amsterdam Court of Appeal accepts jurisdiction in competition law damages case concerning Greek beer market On 16 February 2021, the Amsterdam Court of Appeal set aside a judgment of the Amsterdam District Court in which the District Court declined jurisdiction over the alleged claims against Athenian Brewery, a Greek subsidiary of Heineken N.V. The Netherlands' Budget Day 2021: the impact of the Dutch 2022 Tax Package on international businesses On Tuesday 21 September 2021 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2022 Tax Package (Belastingpakket) including the 2022 Tax Plan (Belastingplan). Game over? Gaming companies fined for geo-blocking The Commission’s cross-border sales crusade seems far from over. The EUR 7.8 million fine imposed on distribution platform owner Valve and five PC video games publishers for geo-blocking practices is the most recent notch in the Commission’s belt. Stibbe contributes to CFO Forum on new growth During CFO Forum’s Annual Meeting, Marieke Driessen and Rogier Raas hosted a breakout session on ESG reporting and how it contributes to driving new growth. FAQ: information requests from regulators (update June 2022) An important and frequently asked question is how companies should deal with information requests from regulators. In this blog, we provide various guidelines and an update on recent developments. Are you ready for the new Dutch and EU transactional hurdles? Companies beware: new Dutch and EU transactional hurdles are coming closer. In the Netherlands, new national security investment screening rules are imminent. ACM walks the walk: first-ever vertical price coordination fine The Dutch Competition Authority (“ACM”) has claimed a first victim in its vertical restraints battle. Samsung Electronics was fined nearly EUR 40 million for having meddled in the online resale prices for televisions at seven retailers. Commission’s record fine for gun jumping upheld Pre-closing covenants protecting the target’s value or commercial integrity pending merger clearance from the European Commission must be drafted carefully. Dutch Supreme Court clarifies rules on the moment of default by operation of law: can the default be deferred following actions of the creditor? The Dutch Supreme Court rendered judgment on 12 April 2024 ECLI:NL:HR:2024:575, clarifying the moment at which a debtor is in default following non-performance. Construction sector and corona: on the brakes unnecessarily? Here and there throughout the construction sector, the corona crisis appears to be unnecessarily slowing down production. In particular, the process for granting permits has slowed down. Clients are putting certain construction projects on hold, while ten The Netherlands' Budget Day 2020: the impact of the Dutch 2021 Tax Package on international businesses In this Tax Alert we will summarize three recent tax developments that are relevant for international business with presence in the Netherlands. The impact of the Division’s PAN decision on the permissibility of nitrogen relevant activities? On 29 May 2019, in a long-awaited decision, the Administrative Jurisdiction Division of the Council of State (the “Division”) held that the Programmatic Approach to Nitrogen (“PAN”) was adopted in contravention of the Habitats Directive. Dutch Trade and Industry Appeals Tribunal upholds appeal and confirms fines on taxi companies The Trade and Industry Appeals Tribunal (CBb) recently overturned two judgments of the Rotterdam District Court and confirmed the fines imposed on two taxi firms. Pagination Current page 1 Page 2 Page 3 Page 4 Next page
Pillar Two – a new reality for the tax position of MNEs As of 1 January 2024, large-scale domestic and multinational groups within in the EU will face a minimum effective tax rate of 15%, as a result of the agreement reached by the EU Member States on the Directive implementing Pillar Two (the Directive).
French supermarket dawn raids down the drain On 9 March 2023, the European Court of Justice (ECJ) ruled that the European Commission should properly record interviews if they are used to gather information regarding the subject matter of the investigation.
Interpretation of contracts under Dutch law: beware of the interpretation clause! Under Dutch law, the interpretation of contracts is governed by the 'Haviltex' standard. Parties who favour legal certainty sometimes opt for their own standard instead by including an 'interpretation clause'.
External safety under the Environment and Planning Act External safety plays a role under the Environment and Planning Act in the drafting of environmental plans and the granting of environmental permits. Compared to the former environmental law regime, some important changes are taking place.
Failed to submit a view? An appeal of an interested party against an environmental or spatial planning decision is nevertheless admissible An interested party who lodges an appeal against an environmental or spatial planning decision may no longer be declared inadmissible because he failed to submit a view on an earlier draft.
Amsterdam Court of Appeal accepts jurisdiction in competition law damages case concerning Greek beer market On 16 February 2021, the Amsterdam Court of Appeal set aside a judgment of the Amsterdam District Court in which the District Court declined jurisdiction over the alleged claims against Athenian Brewery, a Greek subsidiary of Heineken N.V.
The Netherlands' Budget Day 2021: the impact of the Dutch 2022 Tax Package on international businesses On Tuesday 21 September 2021 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2022 Tax Package (Belastingpakket) including the 2022 Tax Plan (Belastingplan).
Game over? Gaming companies fined for geo-blocking The Commission’s cross-border sales crusade seems far from over. The EUR 7.8 million fine imposed on distribution platform owner Valve and five PC video games publishers for geo-blocking practices is the most recent notch in the Commission’s belt.
Stibbe contributes to CFO Forum on new growth During CFO Forum’s Annual Meeting, Marieke Driessen and Rogier Raas hosted a breakout session on ESG reporting and how it contributes to driving new growth.
FAQ: information requests from regulators (update June 2022) An important and frequently asked question is how companies should deal with information requests from regulators. In this blog, we provide various guidelines and an update on recent developments.
Are you ready for the new Dutch and EU transactional hurdles? Companies beware: new Dutch and EU transactional hurdles are coming closer. In the Netherlands, new national security investment screening rules are imminent.
ACM walks the walk: first-ever vertical price coordination fine The Dutch Competition Authority (“ACM”) has claimed a first victim in its vertical restraints battle. Samsung Electronics was fined nearly EUR 40 million for having meddled in the online resale prices for televisions at seven retailers.
Commission’s record fine for gun jumping upheld Pre-closing covenants protecting the target’s value or commercial integrity pending merger clearance from the European Commission must be drafted carefully.
Dutch Supreme Court clarifies rules on the moment of default by operation of law: can the default be deferred following actions of the creditor? The Dutch Supreme Court rendered judgment on 12 April 2024 ECLI:NL:HR:2024:575, clarifying the moment at which a debtor is in default following non-performance.
Construction sector and corona: on the brakes unnecessarily? Here and there throughout the construction sector, the corona crisis appears to be unnecessarily slowing down production. In particular, the process for granting permits has slowed down. Clients are putting certain construction projects on hold, while ten
The Netherlands' Budget Day 2020: the impact of the Dutch 2021 Tax Package on international businesses In this Tax Alert we will summarize three recent tax developments that are relevant for international business with presence in the Netherlands.
The impact of the Division’s PAN decision on the permissibility of nitrogen relevant activities? On 29 May 2019, in a long-awaited decision, the Administrative Jurisdiction Division of the Council of State (the “Division”) held that the Programmatic Approach to Nitrogen (“PAN”) was adopted in contravention of the Habitats Directive.
Dutch Trade and Industry Appeals Tribunal upholds appeal and confirms fines on taxi companies The Trade and Industry Appeals Tribunal (CBb) recently overturned two judgments of the Rotterdam District Court and confirmed the fines imposed on two taxi firms.