149 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. 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). 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. Cross-border representative actions: publication of requirements for Dutch organisations seeking designation as ‘qualified entities’ 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. Sélection jurisprudence de la Cour de Justice sur des questions préjudicielles en matière de droit de la consommation Veuillez trouver ici une sélection de la jurisprudence de la Cour de Justice sur des questions préjudicielles en matière de droit de la consommation en 2023. Selectie van rechtspraak van het Hof van Justitie op prejudiciële vragen over consumentenrecht Hier vindt u een selectie van rechtspraak van het Hof van Justitie op prejudiciële vragen over het consumentenrecht in 2023. Verticale prijsbinding: handhaving, boetes en schadeclaims We bespreken de wijze waarop bedrijven hun afnemers ongeoorloofd dwingen tot het rekenen van minimumprijzen en waarom dat niet mag. De ACM handhaaft streng en leveranciers kunnen rekenen op hoge boetes en schadeclaims van gedupeerde consumenten. 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. From Farm to Fairness: Unpacking the Dutch Unfair Trading Practices Act for the Agri-Food Supply Chain Since 2021, Dutch rules against unfair trading practices, which implemented an EU Directive, apply to business-to-business relationships in agri-food supply chains. Enforcement by the ACM, initially slow, is now intensifying. Sélection des développements juridiques belges et européens Veuillez trouver ici une sélection des récents développements juridiques belges et européens arrêtés au 31 décembre 2023. Selectie van EU-BE juridische ontwikkelingen Hier vindt u een selectie van recente Belgische en Europese juridische ontwikkelingen tot en met 31 december 2023. 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.
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).
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.
Cross-border representative actions: publication of requirements for Dutch organisations seeking designation as ‘qualified entities’ 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.
Sélection jurisprudence de la Cour de Justice sur des questions préjudicielles en matière de droit de la consommation Veuillez trouver ici une sélection de la jurisprudence de la Cour de Justice sur des questions préjudicielles en matière de droit de la consommation en 2023.
Selectie van rechtspraak van het Hof van Justitie op prejudiciële vragen over consumentenrecht Hier vindt u een selectie van rechtspraak van het Hof van Justitie op prejudiciële vragen over het consumentenrecht in 2023.
Verticale prijsbinding: handhaving, boetes en schadeclaims We bespreken de wijze waarop bedrijven hun afnemers ongeoorloofd dwingen tot het rekenen van minimumprijzen en waarom dat niet mag. De ACM handhaaft streng en leveranciers kunnen rekenen op hoge boetes en schadeclaims van gedupeerde consumenten.
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.
From Farm to Fairness: Unpacking the Dutch Unfair Trading Practices Act for the Agri-Food Supply Chain Since 2021, Dutch rules against unfair trading practices, which implemented an EU Directive, apply to business-to-business relationships in agri-food supply chains. Enforcement by the ACM, initially slow, is now intensifying.
Sélection des développements juridiques belges et européens Veuillez trouver ici une sélection des récents développements juridiques belges et européens arrêtés au 31 décembre 2023.
Selectie van EU-BE juridische ontwikkelingen Hier vindt u een selectie van recente Belgische en Europese juridische ontwikkelingen tot en met 31 december 2023.