394 results The Netherlands' Budget Day 2023 On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan). Proposed amendments in the Dutch 2024 Tax Package related to ESG On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert. 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. Accessibility Amsterdam office building The dowry in the environment plan In the Omgevingswet (Environment and Planning Act), the dowry contains state rules that no longer regulate activities at state level, but is carried through to local rules. Settlement procedure and fine for vertical price fixing in Belgium The Belgian Competition Authority imposed a fine of €490,112 on Le Creuset for vertical price fixing (also known as resale price maintenance). Stibbe advises Excent Tandtechniek on its acquisition of Ortholab Excent Tandtechniek, a leader in the dental technology market with 30 dental laboratories within the Benelux and part of Liberty Dental Group, acquires Ortholab. 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. ESG and potential director’s liability: taking the lead in the transition to more sustainable business operations There is a lot coming at companies with regard to sustainability matters these days. This could also affect company directors’ responsibilities and liability. In this article, we will discuss some points of attention and share our practical observations. 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. 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. 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 No parking! Canon fined EUR 28 million for warehousing transaction structure The European Commission has landed a third strike against gun-jumping, the prohibition to implement a transaction before notification to and clearance by the Commission. Stibbe wins procedure for municipality of The Hague Following the introduction of a new national financial distribution model, the large municipalities of The Hague, 's-Hertogenbosch, Amersfoort and Utrecht have been allocated insufficient government funds to finance social security payments. On 1 July 201 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. Pagination Previous page Page 4 Current page 5 Page 6 Page 7 Next page
The Netherlands' Budget Day 2023 On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan).
Proposed amendments in the Dutch 2024 Tax Package related to ESG On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert.
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 dowry in the environment plan In the Omgevingswet (Environment and Planning Act), the dowry contains state rules that no longer regulate activities at state level, but is carried through to local rules.
Settlement procedure and fine for vertical price fixing in Belgium The Belgian Competition Authority imposed a fine of €490,112 on Le Creuset for vertical price fixing (also known as resale price maintenance).
Stibbe advises Excent Tandtechniek on its acquisition of Ortholab Excent Tandtechniek, a leader in the dental technology market with 30 dental laboratories within the Benelux and part of Liberty Dental Group, acquires Ortholab.
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.
ESG and potential director’s liability: taking the lead in the transition to more sustainable business operations There is a lot coming at companies with regard to sustainability matters these days. This could also affect company directors’ responsibilities and liability. In this article, we will discuss some points of attention and share our practical observations.
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.
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.
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
No parking! Canon fined EUR 28 million for warehousing transaction structure The European Commission has landed a third strike against gun-jumping, the prohibition to implement a transaction before notification to and clearance by the Commission.
Stibbe wins procedure for municipality of The Hague Following the introduction of a new national financial distribution model, the large municipalities of The Hague, 's-Hertogenbosch, Amersfoort and Utrecht have been allocated insufficient government funds to finance social security payments. On 1 July 201
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.