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Onze Nieuwjaarswens: breng het gunningscontentieux overheidsopdrachten en concessies volledig naar de Raad van State

Onze Nieuwjaarswens: breng het gunningscontentieux overheidsopdrachten en concessies volledig naar de Raad van State!

Commission continues cross-border trade crusade

The European Commission is on a roll in its fight against territorial sales restrictions.

Brand owners beware: Commission tough on cross-border sales restrictions

The European Commission recently imposed a EUR 6.2 million fine on Hello Kitty owner Sanrio for preventing its licensees from selling licensed merchandising products across the entire EEA.

Tax Alert: The Netherlands' Budget Day 2019: the impact of the Dutch 2020 Tax Package on international businesses

On Tuesday 17 September 2019 (Prinsjesdag) the Dutch Ministry of Finance published the 2020 Tax Package (Belastingpakket) including the 2020 Tax Plan (Belastingplan), i.e. a set of legislative proposals amending the national tax laws for the upcoming year

David Orobio de Castro, Michael Molenaars and Job van Hooff new board Stibbe in Amsterdam

As of 1 January 2020, David Orobio de Castro, Michael Molenaars and Job van Hooff will form the new board of Stibbe in Amsterdam. David Orobio de Castro has been on the board of Stibbe since 2016 and succeeds Derk Lemstra as managing partner. After a peri

Consultation to amend Dutch AML laws

On 2 December 2019, the Dutch Minister of Finance and Minister of Justice and Security published a consultation containing plans to amend Dutch AML laws and regulations. A short summary of these plans is set out below. For more information on the broader

Dutch court rules that investors suffer investment loss in the market where securities are listed and traded

On 29 January 2020, the Rotterdam District Court ruled on the question of which laws are applicable to the tort claims brought by (former) Petrobras investors against Petrobras (ECLI:NL:RBROT:2020:614).

Climate change and sustainability - Environmental considerations for a sustainable business model

Climate change has become the most important sustainability issue of our time. Three major developments in the field of climate and sustainability inevitably affect the way businesses operate and how they move towards more sustainable business models.

Third-party effect of exoneration clauses in commercial contracts

Under Dutch law, the general principle is that contracts only have legal effects for the contracting parties themselves. In principle, contracts have no legal effects for third parties.

Sustainability of exoneration clauses and commercial contracts

In Dutch legal practice, contracting parties often agree on exoneration clauses in commercial contracts. Exoneration clauses limit or exclude the debtor’s liability.

De Afdeling onderstreept het belang van onderzoek naar harde plancapaciteit bij het toestaan van een nieuwe stedelijke ontwikkeling en geeft daarvan definitie

De Ladder voor duurzame verstedelijking is verankerd in artikel 3.1.6 lid 2 van het Besluit ruimtelijke ordening en houdt de verplichting in om bij het toestaan van een nieuwe stedelijke ontwikkeling te motiveren dat daaraan behoefte bestaat.

Dutch Government proposes the long awaited amendments to the Dutch Anti-Money Laundering and Anti-Terrorism Financing Act

On 21 October 2022, the long awaited legislative proposal to amend the Dutch Anti-Money Laundering and Anti-Terrorism Financing Act.

Recent developments regarding (1) the tax treatment of W&I premiums and payouts; (2) the Dutch Supreme Court’s prejudicial questions following the CJEU Lexel ruling; and (3) the consultation on the modernization of Dutch partnerships

On 18 October 2022, the Dutch State Secretary of Finance published a document regarding certain Dutch corporate income tax considerations in respect of premiums and payouts under a Warranties and Indemnities (W&I) insurance.

The Netherlands launches public consultation on draft bill for Pillar Two implementation

On 24 October 2022, the Dutch Government published a draft bill and explanatory notes for public consultation on the implementation of the 15% minimum corporate tax rate following Pillar Two (the “Draft Bill”).

Revised policy concerning (1) fixed establishments in VAT groups and (2) transfer pricing

On 5 July 2022, the Dutch State Secretary of Finance published an amendment to the decree on the Dutch value added tax ("VAT") treatment of fixed establishments (the "Decree").

Current developments in Dutch tax law

This Tax Alert provides an update on three relevant tax development.

Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings rate

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.

EU Commission presents proposals for directives against shell entities and ensuring a global minimum level of taxation

On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities.

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