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In this Tax Alert we will address the anxiously awaited ruling of the European Court of Justice ("ECJ") on the joined cases C-398/16 and C-399/16. This judgement deals with the question whether EU law obliges the Netherlands to let taxpayers cherry pick b

On 25 January 2018, the European Court of Justice ("ECJ") rendered a preliminary ruling in a case between Austrian citizen Maximilian Schrems and online social network Facebook. The ruling is important for two reasons.

On Friday 29 June 2018, the Dutch government made public its intention to abolish article 29a Dutch corporate income tax act ('DCITA'), per 1 January 2019. As a result of the abolishment of this provision, coupon payments on so-called additional-tier 1 ('

On 6 December 2017, the Court of Justice rendered its much anticipated judgment in a dispute between a supplier of luxury cosmetics (Coty) and one of its authorised resellers.

On 13 December 2017, the Court of Justice dismissed the appeal brought by Telefónica against a judgment of the General Court (GC) regarding a non-compete agreement [see our July 2016 Newsletter].

On 7 September 2018, the UK Competition Appeal Tribunal (CAT) upheld the UK Competition and Market Authority's (CMA) decision fining Ping Europe Limited, a manufacturer of golf clubs, for violating EU and UK competition law.

On 26 September 2018, the European Court of Justice partially set aside the judgment of the General Court in the smart card chips cartel case.

On 18 September it was budget day (Prinsjesdag) in the Netherlands on which the Dutch government released several bills of law containing tax law proposals. In this Tax Alert we will provide you with a summary of the main proposals relevant for internatio

On 22 February 2018 the European Court of Justice ('ECJ') decided on two cases (C-398/16 and C-399/16), which are relevant for purposes of the 'per-element-approach' concerning the Dutch corporate income tax ('CIT') fiscal unity regime. To mitigate the (n

The Act on confirmation of private restructuring plans – which introduces a framework allowing debtors to restructure their debts outside formal insolvency proceedings (termed the “Dutch Scheme“) – was adopted by the Dutch Senate on 6 October 2020.

The ACM’s market study, published on 1 December 2020, provides an overview of recent and upcoming developments concerning the role of Big Tech companies in both online and offline payment markets in the Netherlands.

On 25 November 2020, the Amsterdam District Court (the Court) declined jurisdiction over all non-Dutch defendants (the foreign defendants) in proceedings for compensation of damage based partly on an infringement of Article 101 TFEU.

On 14 December 2020, the Commission published a report on the implementation of the Antitrust Damages Directive (the Directive). The Commission observes a significant increase in antitrust damages actions since the adoption of the Directive.

A heads-up for companies seeking to settle in antitrust proceedings: commercially-affected third party complainants are not to be ignored.

On 1 January 2019, the legal provisions on collaborative law entered into force. In this article, we explain the mean features of this new form of alternative dispute resolution.