170 results Proposal for a Directive to prevent misuse of shell entities (ATAD 3) and the amendments proposed by the European Parliament 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. Data Privacy Day 2023: highlighting the most impactful ECJ judgments from the past year In recent years, the ECJ has issued landmark judgments with far-yielding consequences for data controllers and data processors. To celebrate Data Privacy Day 2023, we highlighted the most impactful judgments of the ECJ from the past year. ECJ further shapes independent position of DPOs In a judgment of 9 February 2023 (C-453/21), the European Court of Justice has further shaped the rules surrounding the independence of a data protection officer (DPO), one of the cornerstones of the GDPR. Belgian DPA rules on employee geographic tracking by public authorities On 21 February 2023, the litigation chamber of the Belgian data protection authority has ruled on the legitimacy of the geographic tracking of employees by a public authority. Proposed copyright tax reform feared to push investors abroad The controversial tax reform for income generated through copyright will have an enormous impact in various sectors such as IT. EU Member States reach agreement on Pillar Two 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. Pillar Two – a new reality for the tax position of MNEs 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). Webinar 'Tax news for Private Equity and Venture Capital firms' The NVP and Stibbe are organising the webinar 'Tax news for Private Equity and Venture Capital firms' on Tuesday 29 November from 16:00 to 17:15. Vertrouwen op voorlichting door de overheid Tirza Cramwinckel en Tom Barkhuysen bespreken in deze podcast voorlichting die de overheid, waaronder de Belastingdienst, geeft aan burgers over wet- en regelgeving. Arrest Europese Hof van Justitie: openbaarheid UBO-register in het geding Het Europese Hof van Justitie (het “Hof”) heeft in een arrest van 22 november 2022 bepaald dat publieke toegankelijkheid tot informatie in het UBO-register ongeldig is. Private Equity in the Netherlands: a Tax Update In today’s rapidly changing tax environment, it is important to keep an overview of all relevant tax developments. CBAM: current and future obligations for importers of certain carbon-intensive goods The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023. Importers of certain carbon-intensive goods have to report on emissions released during the production of those goods. CBAM: de verplichtingen die nu en straks gelden voor importeurs van bepaalde koolstof-intensieve goederen Per 1 oktober 2023 is het Carbon Border Adjustment Mechanism (CBAM) in werking getreden. Importeurs van bepaalde koolstof-intensieve goederen moeten rapporteren over de emissies die vrijkomen bij de productie van die goederen. Upper House Approval of Dutch 2024 Tax Package and certain other proposals On Tuesday 19 December 2023 – exactly three months after publication – the Upper House of the Dutch parliament adopted the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan) and certain other proposals that were published. Stibbe advises Palex Medical Stibbe is advising Palex Medical, a Spain-based company specialising in high value-added MedTech equipment and solutions, on its planned acquisition of Duomed, a fast-growing European MedTech distributor. Tax Controversy Netherlands: Update March 2024 This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands. Hof van Justitie: prejudiciële vragen over gegevensverwerkingen door Meta Op 4 juli 2023 heeft het Europees Hof van Justitie een arrest gewezen in de zaak C-252/21 (Meta e.a. tegen Bundeskartellamt). Meta Platforms Ireland (hierna: Meta) exploiteert onder meer het online sociale netwerk Facebook in de Europese Unie. The Netherlands' Budget Day 2023 On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan). Pagination Current page 1 Page 2 Page 3 Page 4 Next page
Proposal for a Directive to prevent misuse of shell entities (ATAD 3) and the amendments proposed by the European Parliament 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.
Data Privacy Day 2023: highlighting the most impactful ECJ judgments from the past year In recent years, the ECJ has issued landmark judgments with far-yielding consequences for data controllers and data processors. To celebrate Data Privacy Day 2023, we highlighted the most impactful judgments of the ECJ from the past year.
ECJ further shapes independent position of DPOs In a judgment of 9 February 2023 (C-453/21), the European Court of Justice has further shaped the rules surrounding the independence of a data protection officer (DPO), one of the cornerstones of the GDPR.
Belgian DPA rules on employee geographic tracking by public authorities On 21 February 2023, the litigation chamber of the Belgian data protection authority has ruled on the legitimacy of the geographic tracking of employees by a public authority.
Proposed copyright tax reform feared to push investors abroad The controversial tax reform for income generated through copyright will have an enormous impact in various sectors such as IT.
EU Member States reach agreement on Pillar Two 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.
Pillar Two – a new reality for the tax position of MNEs 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).
Webinar 'Tax news for Private Equity and Venture Capital firms' The NVP and Stibbe are organising the webinar 'Tax news for Private Equity and Venture Capital firms' on Tuesday 29 November from 16:00 to 17:15.
Vertrouwen op voorlichting door de overheid Tirza Cramwinckel en Tom Barkhuysen bespreken in deze podcast voorlichting die de overheid, waaronder de Belastingdienst, geeft aan burgers over wet- en regelgeving.
Arrest Europese Hof van Justitie: openbaarheid UBO-register in het geding Het Europese Hof van Justitie (het “Hof”) heeft in een arrest van 22 november 2022 bepaald dat publieke toegankelijkheid tot informatie in het UBO-register ongeldig is.
Private Equity in the Netherlands: a Tax Update In today’s rapidly changing tax environment, it is important to keep an overview of all relevant tax developments.
CBAM: current and future obligations for importers of certain carbon-intensive goods The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023. Importers of certain carbon-intensive goods have to report on emissions released during the production of those goods.
CBAM: de verplichtingen die nu en straks gelden voor importeurs van bepaalde koolstof-intensieve goederen Per 1 oktober 2023 is het Carbon Border Adjustment Mechanism (CBAM) in werking getreden. Importeurs van bepaalde koolstof-intensieve goederen moeten rapporteren over de emissies die vrijkomen bij de productie van die goederen.
Upper House Approval of Dutch 2024 Tax Package and certain other proposals On Tuesday 19 December 2023 – exactly three months after publication – the Upper House of the Dutch parliament adopted the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan) and certain other proposals that were published.
Stibbe advises Palex Medical Stibbe is advising Palex Medical, a Spain-based company specialising in high value-added MedTech equipment and solutions, on its planned acquisition of Duomed, a fast-growing European MedTech distributor.
Tax Controversy Netherlands: Update March 2024 This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands.
Hof van Justitie: prejudiciële vragen over gegevensverwerkingen door Meta Op 4 juli 2023 heeft het Europees Hof van Justitie een arrest gewezen in de zaak C-252/21 (Meta e.a. tegen Bundeskartellamt). Meta Platforms Ireland (hierna: Meta) exploiteert onder meer het online sociale netwerk Facebook in de Europese Unie.
The Netherlands' Budget Day 2023 On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan).