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Het Nederlandse UBO-register: vermoedelijk nog dit voorjaar operationeel

Het is de verwachting dat het Nederlandse Ultimate Beneficial Owner (UBO)-register dit voorjaar operationeel zal zijn. Rechtspersonen moeten zelf informatie over hun UBO’s verzamelen, bijhouden en registreren in het UBO-register.

CJEU decision on a refund of Dutch dividend withholding tax for foreign investment funds

Dutch dividend withholding tax has been a hot topic the last few years. In 2018 there were discussions on whether the Dutch dividend withholding tax should be abolished or not. One of the arguments to abolish related to the potential risk of the Dutch div

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.

District Court in the Netherlands rules on limitation periods in CRT case

On 27 June 2018, the District Court of East-Brabant ruled on the limitation periods of a damages claim brought by Vestel in relation to the alleged cathode ray tubes (CRT) cartel.

European Commission issues a new Best Practices Code for State aid control

On 16 July 2018, the European Commission adopted a new Best Practices Code for State aid control. With this code the Commission aims to provide clarity to Member States, businesses and stakeholders about the day-to-day conduct of State aid procedures.

General Court dismisses appeals by investor against power cable cartel fine

On 12 July 2018, the General Court dismissed the appeals against the fines imposed by the European Commission in the power cable cartel.

European Court of Justice dismissed Orange Polska’s appeal in abuse of dominance case

On 25 July 2018, the European Court of Justice rejected Orange Polska's appeal relating to a European Commission decision finding an abuse of dominance on the Polish wholesale broadband market.

ACM publishes position paper on market dominance by tech companies

On 1 February 2018, the Dutch Authority for Consumers and Markets (ACM) published a position paper setting out its strategy in relation to market dominance of internet and technology companies.

Further guidance on Dutch ATAD implementation and measures against letterbox companies

Further to the policy plans published by the Dutch government in October 2017, the Dutch State Secretary of Finance published on February 23, 2018 a Letter (the "Letter") containing further details on certain aspects of the Dutch government's two way appr

ECJ ruling on Dutch CIT Fiscal Unity prompts legislative action

In this Tax Alert we will address the anxiously awaited ruling of the European Court of Justice ("ECJ") on the joined cases C-398/16 and C-399/16. This judgement deals with the question whether EU law obliges the Netherlands to let taxpayers cherry pick b

Stibbe advises on the construction of the Drentse Monden and Oostermoer wind farm

On 21 February 2018, the Administrative Jurisdiction Department of the Council of State rendered its judgment on the construction of the Drentse Monden and Oostermoer wind farm. The zoning plan and other permits are now irrevocable and the construction of

Wet DBA: handhaving opgeschort tot 1 januari 2020, maar verruiming handhaving bij kwaadwillenden

Minister Koolmees en staatssecretaris Snel stuurden vrijdag 9 februari jl. de aangekondigde brief aan de Tweede Kamer met daarin een schets hoe het kabinet denkt te komen tot wetgeving die de Wet Deregulering Beoordeling Arbeidsrelaties zal vervangen.

Overige (internationale) fiscale ontwikkelingen

Er staan nog de nodige wijzigingen in het internationale fiscale landschap op de agenda:

Voorstel tot uitbreiding fiscale informatie-uitwisseling in verband met meldingsplichtige grensoverschrijdende constructies

Op 25 mei 2018 is het door de Europese Commissie op 21 juni 2017 ingediende voorstel goedgekeurd tot uitbreiding van de richtlijn ter zake van de administratieve samenwerking op het gebied van de belastingen.

General market studies are insufficient proof to establish dominance, two Dutch District Courts rule

In two recently published Dutch District Court judgments, the high evidentiary standard for invoking competition law arguments in civil proceedings was confirmed.

De Unifacebeschikking en de gevolgen voor het signing protocol en andere corporate praktijken

Een recente uitspraak van de Ondernemingskamer heeft het in zich wijziging te brengen in de gebruikelijke gang van zaken bij transacties.

Court of Justice: Suppliers of luxury goods may prohibit their authorised distributors from selling on third party internet platforms

On 6 December 2017, the Court of Justice rendered its much anticipated judgment in a dispute between a supplier of luxury cosmetics (Coty) and one of its authorised resellers.

Court of Justice dismisses appeal by Telefónica on non-compete clause in telecoms transaction

On 13 December 2017, the Court of Justice dismissed the appeal brought by Telefónica against a judgment of the General Court (GC) regarding a non-compete agreement [see our July 2016 Newsletter].

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