247 results Corporate social responsibility for Dutch companies: from B Corp to BVm Since to this date no specific legal form for the social enterprise exists in the Netherlands, companies are looking for other ways to demonstrate their commitment to CSR, for instance by aligning with private codes and labels. The Sustainable Finance Package 2023 In this blog, we discuss the Sustainable Finance Package published by the European Commission in June 2023. AFM's spotlight on substantial holding notifications In its latest market watch, the AFM places a spotlight on notifications of substantial holdings and gross short positions in response to the ongoing public discourse on the issue. Court of Appeal of The Hague rules on liability for antitrust follow on damages claims in the elevator sector In a judgment of 23 January 2024 (case no. 200.304.621 and 200.304.673), the Court of Appeal ruled that elevator manufacturer Kone can be held liable for damages alleged by 23 parties that combined their claims in a litigation vehicle. 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. Developments in green bonds: On 21 December 2024 the EU Green Bond Regulation starts to apply In this blog, Marieke Driessen and Niek Groenendijk of our Financial Markets team discuss the EU green bonds regulation which will start applying in 2024. European capital markets: multiple-vote share structures The European Commission put forth a proposal for a directive on multiple-vote share structures. In this blog, we discuss the use of multiple-vote share structures in the EU and the Netherlands and provide insights into the proposed directive. FDI screening guidance: shedding some light in the darkness The Dutch general investment screening regime came into effect in June 2023. Decisions are not yet publicly available. However, three guidance papers list the practical experience gained so far and help to assess whether a transaction is notifiable. 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 The two sides of the ECS coin The concept of ‘electronic communications service’ (“ECS”) defined in Article 2(c) of Directive 2002/21/EC (“Framework Directive”) has been interpreted in two decisions of the ECJ in June 2019: C‑142/18 Skype communications and C-193/18 Google LLC. Higher fines ahead under Belgium's new competition act On 3 June 2019, a new competition act entered into force in Belgium. The new act introduces a number of modifications to procedure and sanctions, aimed at improving enforcement of competition laws as well as the functioning of competition authorities. 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. 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 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 The impact of the Division’s PAN decision on the permissibility of nitrogen relevant activities? On 29 May 2019, in a long-awaited decision, the Administrative Jurisdiction Division of the Council of State (the “Division”) held that the Programmatic Approach to Nitrogen (“PAN”) was adopted in contravention of the Habitats Directive. EU reshaping the restructuring landscape? Directive on Restructuring and Insolvency approved by EU Council The Council of the European Union adopted a proposal for a Directive on restructuring and insolvency (2016/0359 (COD) on 6 June 2019. The Directive will enter into force twenty days after it is published in the Official Journal of the European Union. Relevant amendments regarding the environmental permit For the environmental permit under the Omgevingswet (Environment and Planning Act), many things will change compared to the old legislation. In this blog, we address a number of important changes. Environmental activities – from establishment to environmentally harmful activity (milieubelastende activiteit) Under the Environment and Planning Act (Omgevingswet), the concept of establishment is no longer the focal point for the regulation, but rather the environmentally harmful activity. In this blog post, we among others describe what happens to permits. Pagination Previous page Page 3 Current page 4 Page 5 Page 6 Next page
Corporate social responsibility for Dutch companies: from B Corp to BVm Since to this date no specific legal form for the social enterprise exists in the Netherlands, companies are looking for other ways to demonstrate their commitment to CSR, for instance by aligning with private codes and labels.
The Sustainable Finance Package 2023 In this blog, we discuss the Sustainable Finance Package published by the European Commission in June 2023.
AFM's spotlight on substantial holding notifications In its latest market watch, the AFM places a spotlight on notifications of substantial holdings and gross short positions in response to the ongoing public discourse on the issue.
Court of Appeal of The Hague rules on liability for antitrust follow on damages claims in the elevator sector In a judgment of 23 January 2024 (case no. 200.304.621 and 200.304.673), the Court of Appeal ruled that elevator manufacturer Kone can be held liable for damages alleged by 23 parties that combined their claims in a litigation vehicle.
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.
Developments in green bonds: On 21 December 2024 the EU Green Bond Regulation starts to apply In this blog, Marieke Driessen and Niek Groenendijk of our Financial Markets team discuss the EU green bonds regulation which will start applying in 2024.
European capital markets: multiple-vote share structures The European Commission put forth a proposal for a directive on multiple-vote share structures. In this blog, we discuss the use of multiple-vote share structures in the EU and the Netherlands and provide insights into the proposed directive.
FDI screening guidance: shedding some light in the darkness The Dutch general investment screening regime came into effect in June 2023. Decisions are not yet publicly available. However, three guidance papers list the practical experience gained so far and help to assess whether a transaction is notifiable.
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
The two sides of the ECS coin The concept of ‘electronic communications service’ (“ECS”) defined in Article 2(c) of Directive 2002/21/EC (“Framework Directive”) has been interpreted in two decisions of the ECJ in June 2019: C‑142/18 Skype communications and C-193/18 Google LLC.
Higher fines ahead under Belgium's new competition act On 3 June 2019, a new competition act entered into force in Belgium. The new act introduces a number of modifications to procedure and sanctions, aimed at improving enforcement of competition laws as well as the functioning of competition authorities.
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.
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
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
The impact of the Division’s PAN decision on the permissibility of nitrogen relevant activities? On 29 May 2019, in a long-awaited decision, the Administrative Jurisdiction Division of the Council of State (the “Division”) held that the Programmatic Approach to Nitrogen (“PAN”) was adopted in contravention of the Habitats Directive.
EU reshaping the restructuring landscape? Directive on Restructuring and Insolvency approved by EU Council The Council of the European Union adopted a proposal for a Directive on restructuring and insolvency (2016/0359 (COD) on 6 June 2019. The Directive will enter into force twenty days after it is published in the Official Journal of the European Union.
Relevant amendments regarding the environmental permit For the environmental permit under the Omgevingswet (Environment and Planning Act), many things will change compared to the old legislation. In this blog, we address a number of important changes.
Environmental activities – from establishment to environmentally harmful activity (milieubelastende activiteit) Under the Environment and Planning Act (Omgevingswet), the concept of establishment is no longer the focal point for the regulation, but rather the environmentally harmful activity. In this blog post, we among others describe what happens to permits.