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Tax Controversy Netherlands: Update March 2024

This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands. 

Supreme Court abandons distinction between primary-coverage clauses and preventive-warranty clauses. Good riddance?

The Dutch Supreme Court handed down an important decision on 16 February 2024 on the restrictive standard of reasonableness and fairness with respect to insurance policies.

FAQ: What will change with the entry into force of the Woo compared to the Wob? An update

The Open Government Act (“Woo”) is to replace the Government Information (Public Access) Act (“Wob”). The Woo initiative proposal was passed in the Dutch House of Representatives in 2016; see our earlier Stibbeblog.

Commission reveals first piece of antitrust sustainability puzzle

The European Commission has published a Policy Brief setting out its preliminary views on how to fit the European Green Deal’s sustainability goals into the EU competition rules.

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CSR

CSR is an integral part of our firm’s culture and corporate strategy. We have defined clear principles and initiatives to play our part as corporate citizens.

Game over for dark patterns? ACM fines Epic for unfairly targeting children

The ACM has fined Epic Games for exploiting children’s psychological vulnerabilities, marking a key moment for Dutch consumer law enforcement. Our briefing examines the broader implications for consumer-facing businesses, especially those in online sales.

Stibbe contributes to CFO Forum 2024

Marieke Driessen, Derk Lemstra and Rogier Raas participated in the CFO Forum - The Annual Meeting 2024, organised by our partner Transformation Forums, on 23 May 2024. You can read the insights of the meeting in the report.

Killing three birds with one stone: Illumina wins Article 22 battle

The ECJ wrote the epilogue to the Illumina/Grail saga, overturning the EC’s novel ‘Article 22’ approach. It is now clear that the EC cannot accept referral requests to review transactions that fall below the thresholds of national merger control regimes.

Google Shopping: self-preferencing can be abusive

The European Court of Justice has confirmed that Google abused its dominance by favouring its own shopping comparison service and demoting competing ones. However, not all favouritism is doomed.

The Foreign Subsidies Regulation’s initial focus on China

Although the text of the Foreign Subsidies Regulation is not aimed at specific countries, the European Commission’s initial enforcement actions appear to be targeting Chinese subsidies.

Signaleringsblog week 20: actuele jurisprudentie bestuursrecht en omgevingsrecht

In deze blog signaleren wij kort enkele belangwekkende bestuursrechtelijke en omgevingsrechtelijke uitspraken van de afgelopen periode.

Jan-Jaap Koningsveld strengthens TMT/IP practice Stibbe Amsterdam

Stibbe Amsterdam is pleased to announce the expansion of its TMT/IP practice with the appointment of Jan-Jaap Koningsveld as counsel.

First trip around the sun: FSR – one year in review

The Foreign Subsidies Regulation has celebrated one year of its application. Time for companies to take stock of the lessons learnt from key developments of this first year. However, ambiguities remain and more is yet to come. Watch this space!

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.

The Insurance Recovery and Resolution Directive

The Insurance Recovery and Resolution Directive (IRRD) was published in the Official Journal of the EU on 8 January 2025. The IRRD introduces a new regulatory framework aimed at strengthening the stability and resilience of the EU insurance sector.

Stibbe strengthens Corporate, Employment and Tax practices with three Counsel appointments

We are proud to announce the promotions of Sophie Brenard (Corporate and M&A), Charlotte Mortiaux (Employment, Benefits and Pensions), and Christophe Martin-Raynaud (Tax) to Counsel, effective 1 January 2025.

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