821 results The Unshell directive and its impact on Dutch holding structures Charlotte Tolman and Michael Molenaars examine the European Commission's proposed Unshell directive, which targets the misuse of shell companies, and its potential impact on Dutch holding structures. Casus Weespersluis: een procedeerverbod in kort geding vanwege misbruik van recht. Kan dat zo maar? De kortgedingrechter verplichtte onlangs een ideële stichting haar beroep tegen een omgevingsvergunning in te trekken vanwege misbruik van recht jegens derden (ECLI:NL:RBNHO:2022:3145). Dit gebeurt niet iedere dag. Trillinghinder: bij gebrek aan bestuursrechtelijke normering toch civiele risicoaansprakelijkheid en zorgplicht om hinder te reduceren of te compenseren De rechtbank Zeeland-West Brabant oordeelde onlangs dat het ontbreken van een concrete wettelijke norm de verantwoordelijke echter niet ontslaat van de zorgplicht om de hinder te beperken of degene die hier de hinder ervaart hiervoor te compenseren. Netherlands Chapter in The Corporate Tax 2022 guide Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk contributed to The Corporate Tax 2022 guide in a chapter about the Netherlands. Stibbe advises Forum Estates Stibbe's Real Estate Transaction Group, led by Boris Cammelbeeck, has advised Belgian real estate fund Forum Estates on the acquisition of joint venture Winkelcentrum Maaswijk te Spijkenisse B.V. Kabinet wil schijnzelfstandigheid aanpakken Op vrijdag 24 juni jl. hebben de Minister van SZW en de Staatssecretaris van Fiscaliteit en Belastingdienst een schriftelijke kabinetsreactie gegeven op de rapporten van de ARK en de ADR op schijnzelfstandigheid door de Belastingdienst. Stibbe contributes to Chambers Tax Controversy 2022 Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2022. Anaïs Bracqbien Senior Associate Luxembourg Tax Alert: Legislative proposal on Dutch implementation of ATAD 2 (anti-hybrid rules) On 2 July 2019, the Dutch State Secretary of Finance has published a legislative proposal to implement the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") into Dutch domestic legislation (the "Bill"). ATAD 2 provides for minimum standards to neutralize hybri Tax Alert: Revised Dutch tax ruling practice now effective: 1 July 2019 Last Friday 28 June 2019, the Decree on the revised international tax ruling practice as issued by the Dutch Ministry of Finance has been published. The Decree has become effective as per today 1 July 2019. Consultation Document new Dutch Tax group regime released A public consultation document was published by the State Secretary of Finance on 17 June 2019 which includes four alternative concepts for a tax group regime. Gemeente is heer en meester met nieuwe Gemeentewegendecreet Het Gemeentewegendecreet zorgt voor een ware aardverschuiving in het wegenlandschap. De inwerkingtreding van dit decreet is voorzien voor 1 september 2019. Tax Alert: Consultation Document new Dutch Tax group regime released On 22 February 2018 the European Court of Justice ("ECJ") ruled that the effective non-application of the Dutch anti-base erosion rules in domestic corporate income tax fiscal unity situations breaches the principle of freedom of establishment (see our ta Stibbe advises the Abu Dhabi National Oil Company (ADNOC) Stibbe together with Shearman & Sterling advised the Abu Dhabi National Oil Company (ADNOC) on its newly established global nitrogen fertilizer business joint venture with OCI NV (to be held 42% and 58% respectively). Initial guidance from the Dutch State Secretary of Finance on the "Danish Cases" relating to beneficial ownership On 26 February 2019 the European Court of Justice ("ECJ") ruled in various cases regarding the interpretation and non-application of the Parent-Subsidiary Directive ("PSD") and Interest and Royalties Directive ("IRD") in the context of tax avoidance and b Introduction of Sustainability Linked Loan Principles Sustainable finance and green lending is on the rise as more and more borrowers and lenders recognise the potential benefits of green and sustainability linked loan products for their business. Dutch national police service liable for unlawful granting of firearms permit In a recent decision (ECLI:NL:HR:2019:1409), the Supreme Court has decided that the Dutch national police force is liable for damage suffered by victims of a shooting which took place in a shopping centre in 2011; an event that shocked the Netherlands. Tax Alert: The Netherlands' Budget Day 2019: the impact of the Dutch 2020 Tax Package on international businesses On Tuesday 17 September 2019 (Prinsjesdag) the Dutch Ministry of Finance published the 2020 Tax Package (Belastingpakket) including the 2020 Tax Plan (Belastingplan), i.e. a set of legislative proposals amending the national tax laws for the upcoming year Pagination Previous page Page 21 Current page 22 Page 23 Page 24 Next page
The Unshell directive and its impact on Dutch holding structures Charlotte Tolman and Michael Molenaars examine the European Commission's proposed Unshell directive, which targets the misuse of shell companies, and its potential impact on Dutch holding structures.
Casus Weespersluis: een procedeerverbod in kort geding vanwege misbruik van recht. Kan dat zo maar? De kortgedingrechter verplichtte onlangs een ideële stichting haar beroep tegen een omgevingsvergunning in te trekken vanwege misbruik van recht jegens derden (ECLI:NL:RBNHO:2022:3145). Dit gebeurt niet iedere dag.
Trillinghinder: bij gebrek aan bestuursrechtelijke normering toch civiele risicoaansprakelijkheid en zorgplicht om hinder te reduceren of te compenseren De rechtbank Zeeland-West Brabant oordeelde onlangs dat het ontbreken van een concrete wettelijke norm de verantwoordelijke echter niet ontslaat van de zorgplicht om de hinder te beperken of degene die hier de hinder ervaart hiervoor te compenseren.
Netherlands Chapter in The Corporate Tax 2022 guide Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk contributed to The Corporate Tax 2022 guide in a chapter about the Netherlands.
Stibbe advises Forum Estates Stibbe's Real Estate Transaction Group, led by Boris Cammelbeeck, has advised Belgian real estate fund Forum Estates on the acquisition of joint venture Winkelcentrum Maaswijk te Spijkenisse B.V.
Kabinet wil schijnzelfstandigheid aanpakken Op vrijdag 24 juni jl. hebben de Minister van SZW en de Staatssecretaris van Fiscaliteit en Belastingdienst een schriftelijke kabinetsreactie gegeven op de rapporten van de ARK en de ADR op schijnzelfstandigheid door de Belastingdienst.
Stibbe contributes to Chambers Tax Controversy 2022 Stibbe’s Tax team contributed to the Dutch chapter of the Chambers and Partners Tax Controversy 2022.
Tax Alert: Legislative proposal on Dutch implementation of ATAD 2 (anti-hybrid rules) On 2 July 2019, the Dutch State Secretary of Finance has published a legislative proposal to implement the EU Anti-Tax Avoidance Directive 2 ("ATAD 2") into Dutch domestic legislation (the "Bill"). ATAD 2 provides for minimum standards to neutralize hybri
Tax Alert: Revised Dutch tax ruling practice now effective: 1 July 2019 Last Friday 28 June 2019, the Decree on the revised international tax ruling practice as issued by the Dutch Ministry of Finance has been published. The Decree has become effective as per today 1 July 2019.
Consultation Document new Dutch Tax group regime released A public consultation document was published by the State Secretary of Finance on 17 June 2019 which includes four alternative concepts for a tax group regime.
Gemeente is heer en meester met nieuwe Gemeentewegendecreet Het Gemeentewegendecreet zorgt voor een ware aardverschuiving in het wegenlandschap. De inwerkingtreding van dit decreet is voorzien voor 1 september 2019.
Tax Alert: Consultation Document new Dutch Tax group regime released On 22 February 2018 the European Court of Justice ("ECJ") ruled that the effective non-application of the Dutch anti-base erosion rules in domestic corporate income tax fiscal unity situations breaches the principle of freedom of establishment (see our ta
Stibbe advises the Abu Dhabi National Oil Company (ADNOC) Stibbe together with Shearman & Sterling advised the Abu Dhabi National Oil Company (ADNOC) on its newly established global nitrogen fertilizer business joint venture with OCI NV (to be held 42% and 58% respectively).
Initial guidance from the Dutch State Secretary of Finance on the "Danish Cases" relating to beneficial ownership On 26 February 2019 the European Court of Justice ("ECJ") ruled in various cases regarding the interpretation and non-application of the Parent-Subsidiary Directive ("PSD") and Interest and Royalties Directive ("IRD") in the context of tax avoidance and b
Introduction of Sustainability Linked Loan Principles Sustainable finance and green lending is on the rise as more and more borrowers and lenders recognise the potential benefits of green and sustainability linked loan products for their business.
Dutch national police service liable for unlawful granting of firearms permit In a recent decision (ECLI:NL:HR:2019:1409), the Supreme Court has decided that the Dutch national police force is liable for damage suffered by victims of a shooting which took place in a shopping centre in 2011; an event that shocked the Netherlands.
Tax Alert: The Netherlands' Budget Day 2019: the impact of the Dutch 2020 Tax Package on international businesses On Tuesday 17 September 2019 (Prinsjesdag) the Dutch Ministry of Finance published the 2020 Tax Package (Belastingpakket) including the 2020 Tax Plan (Belastingplan), i.e. a set of legislative proposals amending the national tax laws for the upcoming year