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Gevolgen van enige betekenis? Bij twijfel is burger belanghebbende

In het bestuursprocesrecht is het uitgangspunt dat degene die rechtstreeks gevolgen ondervindt van een besluit belanghebbende is bij dat besluit.

Update Sustainable Finance Package - CSRD

Publicatie voorstel voor een Europese Corporate Sustainability Reporting Directive.

FAQ: Het programma onder de Omgevingswet

De Omgevingswet kent verschillende kerninstrumenten. Een van deze instrumenten is het programma. Hierin kunnen overheden beleid en maatregelen opstellen om de gewenste kwaliteit van de fysieke leefomgeving te bereiken.

Tackling Reverse-Hybrid and Entity Classification Mismatches In the Netherlands

This article, published in Tax Notes International, examines two recent Dutch proposals, which could have an immediate impact on Dutch and non-Dutch corporate taxpayers and existing national or international structures.

Ontwikkelingen modernisering NV-recht

Op 14 juni 2021 is een Kamerbrief gepubliceerd waarin demissionair minister Dekker reageert op het advies van een expertgroep over de modernisering van het NV-recht.

The response of the Dutch government to the G7 Tax initiative

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.

FAQ: Wat houdt het Wetsvoorstel elektronische gegevensuitwisseling in de zorg (Wegiz) in en wat is de verhouding tot de AVG?

(Digitale) gegevensuitwisseling in de zorg is een actueel thema. Illustratief is een item bij EenVandaag van april 2021 waarin de analoge werkwijze bij gegevensuitwisseling in de zorg wordt aangekaart.

Ontvankelijk bestuursrecht

De omgang met ontvankelijkheidskwesties bij de bestuursrechter is vaak een goede graadmeter voor het bestuursrechtelijk klimaat. Een klimaat dat in wisselwerking tussen wetgever en rechter wordt bepaald.

Highest Dutch Court: ACM has not proved dominance of Dutch railway operator NS

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.

Stibbe advises Forum Estates

A team of Stibbe’s Real Estate Transaction Group in Amsterdam advised Belgian real estate fund Forum Estates with the acquisition of three grocery stores (4,300m2) in The Netherlands.

Overheid: let op naleving AVG

Met twee handhavingskwesties in de afgelopen maand ziet het ernaar uit dat de Autoriteit Persoonsgegevens (“AP”) zich ook steeds meer gaat richten op gemeenten.

Public consultation on proposed amendment of Dutch classification rules for certain domestic and foreign legal entities

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.

Slovak Telekom: ECJ on essentials of the ‘essential facilities’ doctrine

Only dominant companies with a “genuinely tight grip” on the market can be forced to grant rivals access to their infrastructure.

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.

Consultation on ATAD 2 (reverse hybrids) and amendment arm’s-length principle in the Netherlands

As noted in our earlier Tax Alerts of March 2017 and July 2019, the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") provides for minimum standards to neutralize hybrid mismatches and came into effect in the Netherlands as of 1 January 2020.

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).

Stibbe ‘Netherlands Tax Firm of the Year 2021’

For the fifth time, Stibbe has been named ‘Netherlands Tax Firm of the Year’ by International Tax Review.

Don’t get scammed, and don’t let scammers scam: the legal framework for mistaken payments clarified

"Bol.com mistakes scammers for Brabantia and pays €750,000" read headlines in The Netherlands in May 2021.

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