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De werknemer betoogde in deze zaak dat sprake was van opvolgend werkgeverschap omdat hij zowel bij TSN als bij Tzorg jarenlang – drie jaar Tzorg, twee jaar TSN en weer twee jaar Tzorg – exact dezelfde werkzaamheden had verricht.

The global debate on alleged aggressive international tax planning initiated by the G20/OECD and the EU, is an important driver of the current developments in the field of international taxation. The following is a high level summary of certain developmen

On 20 July 2018, the Court of Appeal of Gelderland published another interim judgment in the ongoing proceedings between TenneT, the grid operator in the Netherlands, and ABB in relation to the gas insulated switchgear (GIS) infringement.

On 27 June 2018, the District Court of East-Brabant ruled on the limitation periods of a damages claim brought by Vestel in relation to the alleged cathode ray tubes (CRT) cartel.

On 16 July 2018, the European Commission adopted a new Best Practices Code for State aid control. With this code the Commission aims to provide clarity to Member States, businesses and stakeholders about the day-to-day conduct of State aid procedures.

On 12 July 2018, the General Court dismissed the appeals against the fines imposed by the European Commission in the power cable cartel.

On 25 July 2018, the European Court of Justice rejected Orange Polska's appeal relating to a European Commission decision finding an abuse of dominance on the Polish wholesale broadband market.

Er staan nog de nodige wijzigingen in het internationale fiscale landschap op de agenda:

Op 25 mei 2018 is het door de Europese Commissie op 21 juni 2017 ingediende voorstel goedgekeurd tot uitbreiding van de richtlijn ter zake van de administratieve samenwerking op het gebied van de belastingen.

Op 12 juni 2018 heeft de Eerste Kamer het wetsvoorstel tot wijziging van de Wet op de ondernemingsraden (WOR) in verband met de bevoegdheden van de ondernemingsraad inzake de beloningen van bestuurders als hamerstuk afgedaan.

Op 25 april 2018 had de Raad van State een kritisch advi het wetsvoorstel voor wijziging Wft. Op 5 juli 2018 volgden publicatie van dit advies, reactie van initiatiefnemers en aangepast wetsvoorstel voor de Tweede Kamer.

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 ('

In two recently published Dutch District Court judgments, the high evidentiary standard for invoking competition law arguments in civil proceedings was confirmed.

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

On 8 May 2018, the Trade and Industry Appeals Tribunal (CBb) ruled on appeal on the proportionality of the amount of a fine imposed by the Dutch Authority for Consumers and Markets (ACM).

On 9 May 2018, the District Court of Amsterdam declined to accept jurisdiction over Athenian Brewery (AB), a Greek subsidiary of Heineken, in a civil case brought by competitor Macedonian Thrace Brewery (MTB).

On 16 May 2018, the General Court partially annulled the European Commission's rejection of Lufthansa's request to waive pricing commitments it had given when it acquired Swiss International Air Lines (Swiss) in 2005.

On 31 May 2018, the European Court of Justice ruled that Ernst & Young (EY) did not illegally implement the acquisition of KPMG Denmark (KPMG DK) before obtaining antitrust clearance.