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In mid-January 2023, the European Parliament approved the European Commission’s draft directive to prevent misuse of shell entities for tax purposes (known as ATAD 3), as amended by its Committee on Economic and Monetary Affairs.

In the latest installment of Tax Notes International, Charlotte Tolman and Michael Molenaars discuss major Dutch tax plans and developments expected for 2023 and how they may affect international business.

This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands.

The Dutch government launched an online consultation on a draft bill to exclude the application of the RETT concurrence exemption as per 1 January 2024 in case of the acquisition of a share interest in companies owning newly developed real estate. 

Enforceable obligations are an important aspect of commercial interaction. Contracts provide for this need by proving the terms and conditions to which parties agreed. However, in reality a promise made is not necessarily a promise kept

The controversial tax reform for income generated through copyright will have an enormous impact in various sectors such as IT.

The Council of the EU announced on 12 December 2022 that the EU Member States had unanimously reached agreement on the directive on the implementation of Pillar Two. It formally adopted the directive three days later.

As of 1 January 2024, large-scale domestic and multinational groups within in the EU will face a minimum effective tax rate of 15%, as a result of the agreement reached by the EU Member States on the Directive implementing Pillar Two (the Directive).

In a new volume of Tax Notes International, Charlotte Tolman and Michael Molenaars review the CJEU’s Lexel judgment for its potential effect on the Dutch anti-base-erosion rule.

By 26 December 2023 at the latest, EU Member States must publish a list of organisations that they have designated as ‘qualified entities’ (bevoegde instanties) for bringing cross-border representative actions within the EU on behalf of consumers.

The applicability of a choice-of-court clause in general terms and conditions referred to by a hyperlink in the contract does NOT require the other party to have ticked a separate box for consent to the applicability of those GT&C.

The Arnhem-Leeuwarden Court of Appeal recently ruled that if a collective action within the meaning of Article 3:305a (old) of the Dutch Civil Code leads to the granting of the requested declaratory relief.

The Court of Appeal of 's-Hertogenbosch ruled that several producers of prestressing steel are jointly and severally liable for potential loss that Deutsche Bahn may have suffered as a result of an infringement of competition law rules.

Gelieerde bestuurders en commissarissen hebben een dubbele loyaliteit. Zij zijn loyaal aan zowel de rechtspersoon als hun achterman, zoals een aandeelhouder, een overheid of de medezeggenschap.

The District Court of Oost-Brabant recognized the res judicata effect of a Turkish court of appeal judgment, in which the Turkish court had dismissed antitrust damages claims brought by Vestel against Philips, Samsung, LGE, Technicolor, TTD and TDP.

In an interim judgment of 28 February 2024, the District Court of Amsterdam ruled inter alia on the duty to furnish facts for claimants in liability proceedings following an infringement of competition law rules.

An opinion of Advocate General Emiliou of the Court of Justice of the European Union (CJEU) regarding a request for a preliminary ruling from the Dutch Supreme Court was published on 14 March.

The Dutch Supreme Court handed down an important decision on 16 February 2024 on the restrictive standard of reasonableness and fairness with respect to insurance policies.