394 results Evaluation of Nuclear Energy Act published By letter dated 27 March 2024, the State Secretary for Infrastructure and Water Management sent the final report of the evaluation of the Nuclear Energy Act to the Lower House. Stibbe assists Atairos Stibbe assisted Atairos regarding the Luxembourg legal aspects of its investment to become a minority partner in V Sports S.C.S., a Luxembourg holding company being the current owner of Aston Villa Football Club. Large Dutch multinationals endorse tax governance code Charlotte Tolman and Michael Molenaars examine the tax governance code as recently presented by VNO-NCW and which has been endorsed by 40+ multinationals. Stibbe advises Aquafin Stibbe successfully assisted Aquafin with the entire procurement and contracting process for the development of a new sludge treatment installation. Deep dive into forward deals: forward funding and forward commitment This article discusses the main considerations when considering and structuring forward deals. Sense and sensibility in sustainability collaborations The ACM’s push for companies to come forward for an antitrust blessing of their sustainability solutions is paying off. The ACM has again given informal guidance to companies wishing to make sustainability agreements. Big Data and collective redress in the Netherlands – changes to Dutch law necessary? The rise of big data poses all kinds of legal challenges. The Dutch government and Parliament are currently exploring whether or not the Dutch collective redress mechanism suffices for claiming damages following violations of data protection law. Recent developments regarding (1) the tax treatment of W&I premiums and payouts; (2) the Dutch Supreme Court’s prejudicial questions following the CJEU Lexel ruling; and (3) the consultation on the modernization of Dutch partnerships On 18 October 2022, the Dutch State Secretary of Finance published a document regarding certain Dutch corporate income tax considerations in respect of premiums and payouts under a Warranties and Indemnities (W&I) insurance. Developments in Sustainable Finance: the role of the Sustainability Coordinator The rise of sustainability-linked loans in the syndicated loan markets draws the attention to the role of the Sustainability Coordinator, which plays a key role in loan transactions. The Netherlands launches public consultation on draft bill for Pillar Two implementation On 24 October 2022, the Dutch Government published a draft bill and explanatory notes for public consultation on the implementation of the 15% minimum corporate tax rate following Pillar Two (the “Draft Bill”). Revised policy concerning (1) fixed establishments in VAT groups and (2) transfer pricing On 5 July 2022, the Dutch State Secretary of Finance published an amendment to the decree on the Dutch value added tax ("VAT") treatment of fixed establishments (the "Decree"). EU Commission presents proposals for directives against shell entities and ensuring a global minimum level of taxation On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities. Extended access to electronic data for the Belgian Competition Authority The Belgian legislator has amended some competition law provisions in Book IV Code of Economic law. The new provision on access to data of electronic communications operators endows the Belgian Competition Authority with new investigation powers. Dutch Supreme Court answers prejudicial questions on the interpretation of the concept 'essentially new constructed real estate' for VAT purposes On Friday 4 November 2022, the Dutch Supreme Court answered prejudicial questions of the Zeeland-West Brabant District Court on the interpretation of the concept of ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes. How to protect your interests with insurance clauses in commercial lease agreements Commercial leases can be long and detailed documents. Although parties typically negotiate some specific clauses, such as the lease term, the rent, the repair scheme, etc., they do not always pay enough attention to the clauses relating to insurance. AFM review indicates lack of transparency in use of alternative performance measures by Dutch issuers AFM sets out the findings of its review of the use of alternative performance measures in financial reporting and concludes that Dutch issuers often fall short of the required level of transparency when reporting their alternative performance measures. Tax Controversy Netherlands: Update March 2024 This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands. 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. 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Evaluation of Nuclear Energy Act published By letter dated 27 March 2024, the State Secretary for Infrastructure and Water Management sent the final report of the evaluation of the Nuclear Energy Act to the Lower House.
Stibbe assists Atairos Stibbe assisted Atairos regarding the Luxembourg legal aspects of its investment to become a minority partner in V Sports S.C.S., a Luxembourg holding company being the current owner of Aston Villa Football Club.
Large Dutch multinationals endorse tax governance code Charlotte Tolman and Michael Molenaars examine the tax governance code as recently presented by VNO-NCW and which has been endorsed by 40+ multinationals.
Stibbe advises Aquafin Stibbe successfully assisted Aquafin with the entire procurement and contracting process for the development of a new sludge treatment installation.
Deep dive into forward deals: forward funding and forward commitment This article discusses the main considerations when considering and structuring forward deals.
Sense and sensibility in sustainability collaborations The ACM’s push for companies to come forward for an antitrust blessing of their sustainability solutions is paying off. The ACM has again given informal guidance to companies wishing to make sustainability agreements.
Big Data and collective redress in the Netherlands – changes to Dutch law necessary? The rise of big data poses all kinds of legal challenges. The Dutch government and Parliament are currently exploring whether or not the Dutch collective redress mechanism suffices for claiming damages following violations of data protection law.
Recent developments regarding (1) the tax treatment of W&I premiums and payouts; (2) the Dutch Supreme Court’s prejudicial questions following the CJEU Lexel ruling; and (3) the consultation on the modernization of Dutch partnerships On 18 October 2022, the Dutch State Secretary of Finance published a document regarding certain Dutch corporate income tax considerations in respect of premiums and payouts under a Warranties and Indemnities (W&I) insurance.
Developments in Sustainable Finance: the role of the Sustainability Coordinator The rise of sustainability-linked loans in the syndicated loan markets draws the attention to the role of the Sustainability Coordinator, which plays a key role in loan transactions.
The Netherlands launches public consultation on draft bill for Pillar Two implementation On 24 October 2022, the Dutch Government published a draft bill and explanatory notes for public consultation on the implementation of the 15% minimum corporate tax rate following Pillar Two (the “Draft Bill”).
Revised policy concerning (1) fixed establishments in VAT groups and (2) transfer pricing On 5 July 2022, the Dutch State Secretary of Finance published an amendment to the decree on the Dutch value added tax ("VAT") treatment of fixed establishments (the "Decree").
EU Commission presents proposals for directives against shell entities and ensuring a global minimum level of taxation On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities.
Extended access to electronic data for the Belgian Competition Authority The Belgian legislator has amended some competition law provisions in Book IV Code of Economic law. The new provision on access to data of electronic communications operators endows the Belgian Competition Authority with new investigation powers.
Dutch Supreme Court answers prejudicial questions on the interpretation of the concept 'essentially new constructed real estate' for VAT purposes On Friday 4 November 2022, the Dutch Supreme Court answered prejudicial questions of the Zeeland-West Brabant District Court on the interpretation of the concept of ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes.
How to protect your interests with insurance clauses in commercial lease agreements Commercial leases can be long and detailed documents. Although parties typically negotiate some specific clauses, such as the lease term, the rent, the repair scheme, etc., they do not always pay enough attention to the clauses relating to insurance.
AFM review indicates lack of transparency in use of alternative performance measures by Dutch issuers AFM sets out the findings of its review of the use of alternative performance measures in financial reporting and concludes that Dutch issuers often fall short of the required level of transparency when reporting their alternative performance measures.
Tax Controversy Netherlands: Update March 2024 This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands.
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.