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On 25 March 2021, the ECJ ended the Lundbeck pay-for-delay saga by dismissing the appeals from Lundbeck and five generic manufacturers against a European Commission ‘pay-for-delay’ decision.

De werkingsduur van de Tijdelijke Wet COVID-19 Justitie & Veiligheid (“de Tijdelijke wet”) is wederom verlengd. De nieuwe vervaldatum is bij Koninklijk Besluit vastgesteld op 1 juni 2021.

Floris ten Have and Kaj Privé contributed to Getting the Deal Through – Cartel Regulation 2021. In their publication, Floris and Kaj discuss important issues that apply to cartel regulation in the Netherlands.

In deze column uit Monique haar zorg over de zichtbare tendens waarbij de toegevoegde waarde van deze incidentrapportages onder druk komt te staan.

A tax team of Stibbe has contributed the Dutch chapter of Chambers Global Practice Guides Corporate Tax 2021.

 

A high level overview of board composition, the comply or explain approach, management rules and authority, directors’ duties and liabilities, transactions with directors and conflicts, company meetings, internal controls, accounts and audit [...].

A legislative proposal regarding a conditional withholding tax on dividends (if adopted: effective as of 1 January 2024) (Wetsvoorstel bronbelasting dividenden) was submitted to Dutch parliament on Thursday 25 March 2021.
 

The long-awaited new law amending Book XX of the Code of Economic Law and the Income Tax Code 1992 just came into force. This replaces the "COVID-moratorium" and creates the possibility to restructure a company through a “preparatory agreement”.

The ICLG to Environment & Climate Change Law 2021 covers common issues in environment and climate change laws and regulations - including environmental policy and its enforcement, environmental permits, waste, liabilities, a.o. - in 18 jurisdictions.

Edouard d'Anterroches, Audrey Jarreton and Nicolas Pradel co-authored the SFDR Implementation Guide published on 9 March 2021 by the ABBL, ALFI and ACA for the use of their members.

Traditionally, 1 January (and 1 July) each year is a date on which new Dutch financial regulations enter into force. This year, the amendments to the Dutch Financial Supervision Act are relatively few, but other developments are worthy of attention.

As noted in our earlier Tax Alerts of March 2017 and July 2019, the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") provides for minimum standards to neutralize hybrid mismatches and came into effect in the Netherlands as of 1 January 2020.

On 16 February 2021, the Amsterdam Court of Appeal set aside a judgment of the Amsterdam District Court in which the District Court declined jurisdiction over the alleged claims against Athenian Brewery, a Greek subsidiary of Heineken N.V.

A heads-up for companies with cross-border activities. The ECN+ Directive’s transposition deadline has expired and its provisions should by now have found their way into the national laws of the EU Member States.

On 1 January 2021, the legislative framework for court-approved restructurings of debts outside formal insolvency proceedings (hereafter referred to as the ‘Dutch scheme’, or simply, the ‘scheme’) entered into force.

A massive stock market rally recently suddenly developed with respect to GameStop’s shares, a moribund chain of video game stores in the United States. The instigators: users of the investment forum r/wallstreetbets on Reddit.

This blog analyses the Star Taxi App case law in the light of the Uber case law and the Airbnb case law. The three judgments have in common the question of the qualification of services as Information Society Services.

On 14 January 2021, the Constitutional Court validated a legislative measure requiring the inclusion of fingerprints on Belgian eID. According to the Court, it is not contrary to the right to privacy and the right to protection of personal data.