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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.

Stibbe represents Vereniging Gelijkberechtiging Grondbezitters in a state aid case before the Court of Justice

On Thursday 3 September, the European Court of Justice in Luxembourg rejected the appeal of Dutch nature organisations against a ruling of the General Court that annuls a decision of the European Commission.

Online platforms and uploading of protected works: no direct liability for operators of online platforms

According to the Advocate General, operators of online platforms are not directly liable for the illegal uploading of protected works by the users of those platforms.

Stibbe represents HEMA’s management board

Stibbe represented HEMA’s management board in summary proceedings brought by a noteholder seeking to block the implementation of HEMA’s envisaged restructuring.

The ACM’s Green Deal: achieving sustainability via competition law?

The ACM has issued draft guidelines on the application of competition law to sustainability agreements.

Bill to simplify Dutch law of evidence: concerns remain

The Minister for Legal Protection recently submitted a legislative bill with the aim of simplifying Dutch law of evidence. The bill is intended to enhance truth finding and promote efficiency and effectiveness in civil proceedings.

Besluit aanwijzing organisaties van openbaar belang

Op 10 juli 2019 is het Besluit aanwijzing organisaties van openbaar belang (Besluit) in het Staatsblad gepubliceerd.

Wetsvoorstel Wijziging van de Handelsregisterwet 2007

Op 25 juni 2019 heeft de Eerste Kamer het wetsvoorstel tot wijziging van de Handelsregisterwet 2007 aangenomen.

ICO to impose record-breaking fines for inadequate security measures and data breaches

Though the European data protection authorities have taken their time in enforcing the GDPR two announcements by the ICO in the UK regarding proposed fines for British Airways and Marriott demonstrate that large fines are about to start landing regularly.

Stibbe successfully represents Vantage in enforcement of international arbitration ruling

Stibbe has represented Vantage Deepwater Drilling Inc. and Vantage Deepwater Company (Vantage) in the enforcement of an arbitral award against Petrobras in the Netherlands. Stibbe worked on this matter in close cooperation with Quinn Emanuel Urquhart & Su

Tax Alert: Legislative proposal on Dutch implementation of ATAD 2 (anti-hybrid rules)

On 2 July 2019, the Dutch State Secretary of Finance has published a legislative proposal to implement the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") into Dutch domestic legislation (the "Bill"). ATAD 2 provides for minimum standards to neutralize hybri

Consultation to extend shareholder notification obligations

Stibbe has taken part in the public consultation concerning the draft Act on the extension of substantial holding notification obligations, which was commissioned by the Dutch Minister of Finance.

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.

Stibbe wins procedure for municipality of The Hague

Following the introduction of a new national financial distribution model, the large municipalities of The Hague, 's-Hertogenbosch, Amersfoort and Utrecht have been allocated insufficient government funds to finance social security payments. On 1 July 201

Overview of Legislative Proposal on Collective Action (NL) – Update June 2019

In the Netherlands, it is possible for a representative entity to bring a "collective action" on an "opt-out basis" under article 3:305a of the Dutch Civil Code (the "DCC"). However, under the current provisions in Dutch law, the representative entity is

Consultation Document new Dutch Tax group regime released

A public consultation document was published by the State Secretary of Finance on 17 June 2019 which includes four alternative concepts for a tax group regime.

Tax Alert: Consultation Document new Dutch Tax group regime released

On 22 February 2018 the European Court of Justice ("ECJ") ruled that the effective non-application of the Dutch anti-base erosion rules in domestic corporate income tax fiscal unity situations breaches the principle of freedom of establishment (see our ta

Stibbe advises the Abu Dhabi National Oil Company (ADNOC)

Stibbe together with Shearman & Sterling advised the Abu Dhabi National Oil Company (ADNOC) on its newly established global nitrogen fertilizer business joint venture with OCI NV (to be held 42% and 58% respectively).

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