1003 results Tax Alert: Budget Day tax proposals 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 Dutch international taxation - current developments 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 Court of Appeal in the Netherlands decides to appoint independent economic experts in TenneT v ABB 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. Digital operational resilience as key priority for financial institutions Financial institutions and third party ICT providers will have to strengthen their IT security organisations, as the European Digital Operational Resilience Act is expected to be fully applicable in early 2025 after a two-year implementation period. Unauthorized representation: liability of the intermediary This blog is one of the blogs in a series called “Commercial contracts in the Netherlands”. It is discussed as to under which circumstances third parties can hold the intermediary liable for damage suffered due to unauthorized representation. Unauthorized representation: commitment of the principal to the agreement In Dutch commercial legal practice, contracting parties frequently act as representatives of a company. The capacity of contracting parties and (commercial) contracts Under Dutch law, a general principle is that contracting parties conclude agreements in their own name, i.e. they conclude agreements for themselves. The qualification of a (commercial) contract The Dutch Civil Code provides for several nominate contracts, for example: contractor agreements, purchase agreements, lease contracts, agency agreements and employment contracts. Wetsvoorstel digitale oprichting besloten vennootschappen Op 21 april 2022 is het wetsvoorstel tot implementatie van de richtlijn met betrekking tot het gebruik van digitale instrumenten en processen in het kader van het vennootschapsrecht bij de Tweede Kamer ingediend. Gotta catch ‘em all? Upward referral of ‘killer acquisitions’ upheld Companies involved in intended or completed M&A transactions falling below EU and national merger notification thresholds should beware that their deals may still catch the European Commission’s eye. The future of nuclear energy in the Netherlands On 1 July 2022, Minister Jetten for Climate and Energy informed the Lower House about the actions the government has taken to implement the coalition agreement in the area of nuclear energy. DNB to start integrity investigations at payment and e-money institutions On 25 August 2022, the Dutch Central Bank (De Nederlandsche Bank, "DNB") announced that it will start investigations at payment and e-money institutions that have (substantially) grown during the past few years. Exoneration clauses in commercial contracts: excluding indirect damage In Dutch legal practice, contracting parties often agree on exoneration clauses in commercial contracts in which liability for indirect damage is excluded. Third-party effect of exoneration clauses in commercial contracts Under Dutch law, the general principle is that contracts only have legal effects for the contracting parties themselves. In principle, contracts have no legal effects for third parties. Sustainability of exoneration clauses and commercial contracts In Dutch legal practice, contracting parties often agree on exoneration clauses in commercial contracts. Exoneration clauses limit or exclude the debtor’s liability. Negotiating a contract under conditions; subject to finance In the pre-contractual phase, Dutch professional contracting parties often negotiate a financing arrangement clause or a “subject to finance” clause. Negotiating a contract under conditions; subject to approval In Dutch legal practice, one of the most common conditions is the reservation of approval or the “subject to approval” clause. Negotiating a contract under conditions; subject to signature In the pre-contractual phase, professional contracting parties often negotiate under one or more conditions. Several different conditions are common in (commercial) legal practice: “subject to signature”, “subject to approval” and “subject to finance.” Pagination Previous page Page 43 Current page 44 Page 45 Page 46 Next page
Tax Alert: Budget Day tax proposals 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
Dutch international taxation - current developments 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
Court of Appeal in the Netherlands decides to appoint independent economic experts in TenneT v ABB 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.
Digital operational resilience as key priority for financial institutions Financial institutions and third party ICT providers will have to strengthen their IT security organisations, as the European Digital Operational Resilience Act is expected to be fully applicable in early 2025 after a two-year implementation period.
Unauthorized representation: liability of the intermediary This blog is one of the blogs in a series called “Commercial contracts in the Netherlands”. It is discussed as to under which circumstances third parties can hold the intermediary liable for damage suffered due to unauthorized representation.
Unauthorized representation: commitment of the principal to the agreement In Dutch commercial legal practice, contracting parties frequently act as representatives of a company.
The capacity of contracting parties and (commercial) contracts Under Dutch law, a general principle is that contracting parties conclude agreements in their own name, i.e. they conclude agreements for themselves.
The qualification of a (commercial) contract The Dutch Civil Code provides for several nominate contracts, for example: contractor agreements, purchase agreements, lease contracts, agency agreements and employment contracts.
Wetsvoorstel digitale oprichting besloten vennootschappen Op 21 april 2022 is het wetsvoorstel tot implementatie van de richtlijn met betrekking tot het gebruik van digitale instrumenten en processen in het kader van het vennootschapsrecht bij de Tweede Kamer ingediend.
Gotta catch ‘em all? Upward referral of ‘killer acquisitions’ upheld Companies involved in intended or completed M&A transactions falling below EU and national merger notification thresholds should beware that their deals may still catch the European Commission’s eye.
The future of nuclear energy in the Netherlands On 1 July 2022, Minister Jetten for Climate and Energy informed the Lower House about the actions the government has taken to implement the coalition agreement in the area of nuclear energy.
DNB to start integrity investigations at payment and e-money institutions On 25 August 2022, the Dutch Central Bank (De Nederlandsche Bank, "DNB") announced that it will start investigations at payment and e-money institutions that have (substantially) grown during the past few years.
Exoneration clauses in commercial contracts: excluding indirect damage In Dutch legal practice, contracting parties often agree on exoneration clauses in commercial contracts in which liability for indirect damage is excluded.
Third-party effect of exoneration clauses in commercial contracts Under Dutch law, the general principle is that contracts only have legal effects for the contracting parties themselves. In principle, contracts have no legal effects for third parties.
Sustainability of exoneration clauses and commercial contracts In Dutch legal practice, contracting parties often agree on exoneration clauses in commercial contracts. Exoneration clauses limit or exclude the debtor’s liability.
Negotiating a contract under conditions; subject to finance In the pre-contractual phase, Dutch professional contracting parties often negotiate a financing arrangement clause or a “subject to finance” clause.
Negotiating a contract under conditions; subject to approval In Dutch legal practice, one of the most common conditions is the reservation of approval or the “subject to approval” clause.
Negotiating a contract under conditions; subject to signature In the pre-contractual phase, professional contracting parties often negotiate under one or more conditions. Several different conditions are common in (commercial) legal practice: “subject to signature”, “subject to approval” and “subject to finance.”