4413 results 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. Digital Markets Act: “with great power must come great responsibility” The countdown is on for digital giants. The entry into force of the Digital Markets Act (DMA) on 1 November 2022 triggered a to do list for potential gatekeepers with 2 May 2023 as the next key date to keep in mind: see our DMA infographic. Deskundigenadvisering: Hoe onafhankelijker, hoe beter De Afdeling bestuursrechtspraak van de Raad van State heeft onlangs in een uitspraak regels gegeven over de zorgvuldigheid en onafhankelijkheid van deskundigen. Bestuursrechter of burgerlijke rechter Wie wil procederen tegen de Staat moet weten bij welke rechter hij moet aankloppen: de burgerlijke rechter of de bestuursrechter. Dat is niet altijd eenvoudig. 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. Dutch Supreme Court answers preliminary questions on redemption of interest rate swaps Recently, the Dutch Supreme Court has answered preliminary questions posed by the District Court of Noord-Nederland regarding the tax treatment of the redemption of interest rate swaps. I Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings rate On Friday 20 May 2022, the Dutch Ministry of Finance published the 2022 Spring Memorandum (Voorjaarsnota), including various proposed amendments that are relevant to international businesses. On 11 May 2022. Current developments in Dutch tax law This Tax Alert provides an update on three relevant tax development. 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"). 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”). 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. Handboek Nieuw ontslagrecht vrij raadpleegbaar via de website Nieuw ontslagrecht De Wet werk en zekerheid (Wwz) is nieuw, complex en omvangrijk. Er is bij inwerkingtreding nog veel onduidelijk en het laat zich aanzien dat daarover nog jaren in de rechtspraak zal worden gestreden. Website Nieuw ontslagrecht gelanceerd Op 29 november 2013 is het Wetsvoorstel werk en zekerheid ingediend bij de Tweede Kamer. Dit wetsvoorstel wijzigt, kort gezegd, het ontslagrecht, de rechtspositie van flexwerkers en een aantal onderdelen van de WW. 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. De wet bestuurlijke handhaving komt in zicht De laatste jaren probeert de georganiseerde criminaliteit zich meer en meer in het maatschappelijk weefsel te nestelen. Verschillende burgemeesters doen opnieuw een oproep tot meer slagkracht als lokaal bestuur i.h.k.v. bestuurlijke handhaving. Belgian minister of finance announces stricter scope of beneficial copyright tax regime In the context of the beneficial copyright tax regime, the Belgian government seems adamant to limit the scope and benefits of this regime. What will be the consequences, and will it survive the Belgian Constitutional Court? Stibbe advises Vereniging Aegon on the combination of Aegon’s Dutch operations with a.s.r. Stibbe advises Vereniging Aegon on the combination of Aegon’s Dutch operations with a.s.r. The combination creates a leader in the Dutch pension, life, and non-life insurance markets. Wie is de UBO? De UBO-registratieverplichting en terugmeldverplichting nader beschouwd Op 27 maart 2022 was het zover: uiterlijk op die datum moesten in Nederland opgerichte rechtspersonen en personenvennootschappen hun uiteindelijk belanghebbenden, oftewel hun ultimate beneficial owners, hebben geregistreerd in het UBO-register. Pagination Previous page Page 59 Current page 60 Page 61 Page 62 Next page
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.
Digital Markets Act: “with great power must come great responsibility” The countdown is on for digital giants. The entry into force of the Digital Markets Act (DMA) on 1 November 2022 triggered a to do list for potential gatekeepers with 2 May 2023 as the next key date to keep in mind: see our DMA infographic.
Deskundigenadvisering: Hoe onafhankelijker, hoe beter De Afdeling bestuursrechtspraak van de Raad van State heeft onlangs in een uitspraak regels gegeven over de zorgvuldigheid en onafhankelijkheid van deskundigen.
Bestuursrechter of burgerlijke rechter Wie wil procederen tegen de Staat moet weten bij welke rechter hij moet aankloppen: de burgerlijke rechter of de bestuursrechter. Dat is niet altijd eenvoudig.
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.
Dutch Supreme Court answers preliminary questions on redemption of interest rate swaps Recently, the Dutch Supreme Court has answered preliminary questions posed by the District Court of Noord-Nederland regarding the tax treatment of the redemption of interest rate swaps. I
Dutch Spring Memorandum, EU’s DEBRA Proposal and the 2021 Annual Report Advance Tax Rulings rate On Friday 20 May 2022, the Dutch Ministry of Finance published the 2022 Spring Memorandum (Voorjaarsnota), including various proposed amendments that are relevant to international businesses. On 11 May 2022.
Current developments in Dutch tax law This Tax Alert provides an update on three relevant tax development.
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").
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”).
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.
Handboek Nieuw ontslagrecht vrij raadpleegbaar via de website Nieuw ontslagrecht De Wet werk en zekerheid (Wwz) is nieuw, complex en omvangrijk. Er is bij inwerkingtreding nog veel onduidelijk en het laat zich aanzien dat daarover nog jaren in de rechtspraak zal worden gestreden.
Website Nieuw ontslagrecht gelanceerd Op 29 november 2013 is het Wetsvoorstel werk en zekerheid ingediend bij de Tweede Kamer. Dit wetsvoorstel wijzigt, kort gezegd, het ontslagrecht, de rechtspositie van flexwerkers en een aantal onderdelen van de WW.
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.
De wet bestuurlijke handhaving komt in zicht De laatste jaren probeert de georganiseerde criminaliteit zich meer en meer in het maatschappelijk weefsel te nestelen. Verschillende burgemeesters doen opnieuw een oproep tot meer slagkracht als lokaal bestuur i.h.k.v. bestuurlijke handhaving.
Belgian minister of finance announces stricter scope of beneficial copyright tax regime In the context of the beneficial copyright tax regime, the Belgian government seems adamant to limit the scope and benefits of this regime. What will be the consequences, and will it survive the Belgian Constitutional Court?
Stibbe advises Vereniging Aegon on the combination of Aegon’s Dutch operations with a.s.r. Stibbe advises Vereniging Aegon on the combination of Aegon’s Dutch operations with a.s.r. The combination creates a leader in the Dutch pension, life, and non-life insurance markets.
Wie is de UBO? De UBO-registratieverplichting en terugmeldverplichting nader beschouwd Op 27 maart 2022 was het zover: uiterlijk op die datum moesten in Nederland opgerichte rechtspersonen en personenvennootschappen hun uiteindelijk belanghebbenden, oftewel hun ultimate beneficial owners, hebben geregistreerd in het UBO-register.