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Financial Regulatory – Update Q1 2021

Traditionally, 1 January (and 1 July) each year is a date on which new Dutch financial regulations enter into force. This year, the amendments to the Dutch Financial Supervision Act are relatively few, but other developments are worthy of attention.

Proposed Amendments to the Dutch Tax Treatment of Stock Option Plans

Recent efforts by the Dutch government to amend the tax treatment of stock option plans are examined by Charlotte Tolman and Michael Molenaars in this article in Tax Notes International.

Prove it or lose it: court sets aside ACM fines in two separate cases

The Rotterdam District Court recently confirmed the high bar which has been set for the ACM when proving its case: the court annulled the fines imposed by the ACM in two different cases and, significantly, each for the same reason.

Commercial interest on overdue interest payments on a loan – uncertainty remains

If a person buys a car from a car dealer and fails to pay the purchase price on the agreed date, that person has to pay not only the purchase price but also statutory interest (Clause 6:119 DCC), unless otherwise agreed.

Position paper: a more circular carpet industry in the Netherlands

Currently only 1-3% of European carpet waste is recycled. Together with Maurits de Munck, Ida Mae de Waal and Chris Backes (Utrecht University), Valérie van 't Lam has produced a position paper featuring recommendations for the European Commission on a mo

The environmental strategy and the programme (Environment and Planning Act blog series)

The Environment and Planning Act introduces two new policy instruments: the environmental strategy and the programme. In this blog post, we take a closer look at the nature and function of both instruments within the new environmental law system.

The future of nuclear power in the Netherlands (part 3): the project procedure has started!

A Notification of Intention and Participation for the construction of two new nuclear power plants was published in the Government Gazette on 22 February 2024.

The future of nuclear energy in the Netherlands (part 4): four new nuclear power plants

The Dutch government wants to build four new nuclear power plants. The technical studies are positive, the costs have been estimated and a new state participation is ready. Small Modular Reactors (SMRs) are also being given serious consideration.

Bill for the Corporate Sustainability Reporting Directive Implementation Act (CSRD) submitted to the Lower House

The Bill for the Corporate Sustainability Reporting Directive Implementation Act was submitted to the Lower House on 13 January 2025.

The expansion of the ETS to include buildings, road transport and maritime transport: the bill to implement the amended ETS Directive

The bill to implement the changes to the European Emission Trading System (ETS) has been submitted to the Lower House. The bill envisages three major changes.

The future of nuclear power in the Netherlands (part 2): Borssele preferred site for two new nuclear power plants

On 9 December 2022, Minister Jetten for Climate and Energy presented to the Second Chamber of the House of Representatives his further elaboration of the coalition agreement's intentions on nuclear energy.

Evaluation of Nuclear Energy Act published

By letter dated 27 March 2024, the State Secretary for Infrastructure and Water Management sent the final report of the evaluation of the Nuclear Energy Act to the Lower House.

Including scope 3 emissions in environmental impact assessments used in public decision-making

In this blog post, we discuss the role that Scope 3 emissions can play in project permitting and environmental impact assessments. We do this in the light of a landmark decision by the UK Supreme Court on 20 June 2024.

The qualification of a (commercial) contract

The Dutch Civil Code provides for several nominate contracts, for example: contractor agreements, purchase agreements, lease contracts, agency agreements and employment contracts.

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