87 results Dutch Supreme Court rules that refurbishment of former woolen fabrics factory into retail center resulted in 'essentially new constructed real estate' for VAT purposes On Friday 11 November 2022 the Dutch Supreme Court ruled that the refurbishment of a former woolen fabrics factory into a retail centre resulted in ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes. Dutch anti-base-erosion rule compatibility with EU law after Lexel judgment In a new volume of Tax Notes International, Charlotte Tolman and Michael Molenaars review the CJEU’s Lexel judgment for its potential effect on the Dutch anti-base-erosion rule. Een aanbesteding wordt gewonnen met een (te) lage inschrijfprijs. Kan de nummer twee hier succesvol tegen procederen? Een aanbesteding wordt gewonnen met een zeer lage inschrijfprijs, zelfs lager dan de richtprijs bepaald door de aanbestedende dienst. De opvolgende inschrijver komt hiertegen op in kort geding. FAQ: Consequences of the Didam judgment for the sale of land by governments In the Didam judgment of 26 November 2021 (ECLI:NL:HR:2021:1778) the Supreme Court ruled that public authorities must sell land in a transparent manner that gives all interested parties the opportunity to bid. Proposal to amend European Emission Trading Scheme (ETS) in context of Fit-for-55 One component of the Fit-for-55 climate package is a revision of the European Emissions Trading System (ETS) to allow the ETS to also contribute to the target of 55% reduction in greenhouse gases by 2030 compared to 1990. Energy label C obligation in commercial lease relationships From 1 January 2023, office buildings must have an energy label of at least level C. Office buildings that do not yet have an energy label C or better must be made more sustainable. Stibbe Tax webinar on Hybrid Entities During our tax webinar on 15 April we discussed certain tax aspects of so-called hybrid entities. 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). Increasing control of data centre locations Due to the impact of the booming data centre market, Dutch municipalities and provinces adopt data centre policies and umbrella zoning plans to regulate data centre locations. Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings On Friday 20 May 2022, the Dutch Ministry of Finance published the 2022 Spring Memorandum (Voorjaarsnota), including various proposed amendments that are relevant to international businesses, On 11 May 2022. the EU Commission issued a draft directive pro AFM review indicates lack of transparency in use of alternative performance measures by Dutch issuers AFM sets out the findings of its review of the use of alternative performance measures in financial reporting and concludes that Dutch issuers often fall short of the required level of transparency when reporting their alternative performance measures. Stibbe advised Shinagawa Refractories on the acquisition of Gouda Refractories Group Stibbe has successfully advised Shinagawa Refractories Co., Ltd (“Shinagawa”) on the acquisition of all issued share capital of Gouda Refractories Group B.V. (“Gouda”). Global Legal Insights - Corporate Tax 2024 guide is now available The Global Legal Insights - Corporate Tax 2024 guide is now available. Michael Molenaars, Reinout de Boer, Maurits van Dijk and Ashley Peeters are its contributing authors. Tom Verdonk co-edited ‘Unfair Trading Practices in the Agricultural and Food Supply Chain’ Tom Verdonk has co-edited the book ‘Unfair Trading Practices in the Agricultural and Food Supply Chain’, recently published by Larcier-Intersentia. Breaking off negotiations: does unjust enrichment lead to liability for damages? The Dutch Supreme Court rendered a decision on 14 June 2024 that sheds light on the standards for a party’s obligation to reimburse the other party’s costs when breaking off negotiations. Tom Verdonk defends Ph.D. on competition law and food security His dissertation entitled “Seeds of Market Power” examines how EU competition law can promote both fair access to innovation and food security through collaborative licensing in the seed and biotech sectors. Public Consultation on the Industry Carbon Tax Act: levy and trade in dispensation rights The public consultation on the Industry Carbon Tax Act (Wet CO2-heffing industrie) began on 24 April 2020. The government has already announced the carbon tax in the Climate Agreement. More hurdles to cross: Foreign Direct Investment gaining momentum Cross-border acquisitions and mergers may soon have an extra hurdle to cross before receiving the green light. In the EU, the development of FDI screening mechanisms has gained speed after COVID-19. Pagination Current page 1 Page 2 Page 3 Page 4 Next page
Dutch Supreme Court rules that refurbishment of former woolen fabrics factory into retail center resulted in 'essentially new constructed real estate' for VAT purposes On Friday 11 November 2022 the Dutch Supreme Court ruled that the refurbishment of a former woolen fabrics factory into a retail centre resulted in ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes.
Dutch anti-base-erosion rule compatibility with EU law after Lexel judgment In a new volume of Tax Notes International, Charlotte Tolman and Michael Molenaars review the CJEU’s Lexel judgment for its potential effect on the Dutch anti-base-erosion rule.
Een aanbesteding wordt gewonnen met een (te) lage inschrijfprijs. Kan de nummer twee hier succesvol tegen procederen? Een aanbesteding wordt gewonnen met een zeer lage inschrijfprijs, zelfs lager dan de richtprijs bepaald door de aanbestedende dienst. De opvolgende inschrijver komt hiertegen op in kort geding.
FAQ: Consequences of the Didam judgment for the sale of land by governments In the Didam judgment of 26 November 2021 (ECLI:NL:HR:2021:1778) the Supreme Court ruled that public authorities must sell land in a transparent manner that gives all interested parties the opportunity to bid.
Proposal to amend European Emission Trading Scheme (ETS) in context of Fit-for-55 One component of the Fit-for-55 climate package is a revision of the European Emissions Trading System (ETS) to allow the ETS to also contribute to the target of 55% reduction in greenhouse gases by 2030 compared to 1990.
Energy label C obligation in commercial lease relationships From 1 January 2023, office buildings must have an energy label of at least level C. Office buildings that do not yet have an energy label C or better must be made more sustainable.
Stibbe Tax webinar on Hybrid Entities During our tax webinar on 15 April we discussed certain tax aspects of so-called hybrid entities.
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).
Increasing control of data centre locations Due to the impact of the booming data centre market, Dutch municipalities and provinces adopt data centre policies and umbrella zoning plans to regulate data centre locations.
Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings On Friday 20 May 2022, the Dutch Ministry of Finance published the 2022 Spring Memorandum (Voorjaarsnota), including various proposed amendments that are relevant to international businesses, On 11 May 2022. the EU Commission issued a draft directive pro
AFM review indicates lack of transparency in use of alternative performance measures by Dutch issuers AFM sets out the findings of its review of the use of alternative performance measures in financial reporting and concludes that Dutch issuers often fall short of the required level of transparency when reporting their alternative performance measures.
Stibbe advised Shinagawa Refractories on the acquisition of Gouda Refractories Group Stibbe has successfully advised Shinagawa Refractories Co., Ltd (“Shinagawa”) on the acquisition of all issued share capital of Gouda Refractories Group B.V. (“Gouda”).
Global Legal Insights - Corporate Tax 2024 guide is now available The Global Legal Insights - Corporate Tax 2024 guide is now available. Michael Molenaars, Reinout de Boer, Maurits van Dijk and Ashley Peeters are its contributing authors.
Tom Verdonk co-edited ‘Unfair Trading Practices in the Agricultural and Food Supply Chain’ Tom Verdonk has co-edited the book ‘Unfair Trading Practices in the Agricultural and Food Supply Chain’, recently published by Larcier-Intersentia.
Breaking off negotiations: does unjust enrichment lead to liability for damages? The Dutch Supreme Court rendered a decision on 14 June 2024 that sheds light on the standards for a party’s obligation to reimburse the other party’s costs when breaking off negotiations.
Tom Verdonk defends Ph.D. on competition law and food security His dissertation entitled “Seeds of Market Power” examines how EU competition law can promote both fair access to innovation and food security through collaborative licensing in the seed and biotech sectors.
Public Consultation on the Industry Carbon Tax Act: levy and trade in dispensation rights The public consultation on the Industry Carbon Tax Act (Wet CO2-heffing industrie) began on 24 April 2020. The government has already announced the carbon tax in the Climate Agreement.
More hurdles to cross: Foreign Direct Investment gaining momentum Cross-border acquisitions and mergers may soon have an extra hurdle to cross before receiving the green light. In the EU, the development of FDI screening mechanisms has gained speed after COVID-19.