274 results Esther Everaert Senior Associate Brussels Private Equity in the Netherlands: Tax Update 2022 In today’s rapidly changing tax environment, it is important to be aware of all relevant tax developments. In the past months, several new tax rules have been implemented or announced. Sustainability solutions sussed out soon More antitrust clarity has arrived for companies involved in sustainability collaborations. The EC published draft revised rules on horizontal cooperation agreements and the ACM informally approved two green initiatives in the energy sector. Employers beware: final warning for “job cartels” Only months after suspending an investigation into a possible wage-fixing cartel, the Dutch Authority for Consumers and Markets (ACM) has warned employers, employers’ organisations, and trade associations to not engage in no-poach agreements. Pfizer may be off the hook, but ACM pharma supervision continues Pharma companies beware: discount schemes by former patent owners raise red flags at competition authorities. Duality on dual distribution resolved? Nothing is more fickle than information exchange: it changes colour under EU competition rules depending on the nature of the relationship between the exchanging companies. Netherlands Chapter in The Tax Disputes and Litigation Review, edition 10 Reinout de Boer, Michael Molenaars, Rogier van der Struijk, Mieke Lavreysen and Tirza Cramwinckel contributed to the Tax Disputes and Litigation review in a chapter about the Netherlands. EBA publishes its advice on non-bank lending activities In the past years, non-banks have shaken up the lending landscape in the European Union (“EU”). Fintech lending platforms and other non-bank lenders (including Bigtechs) have entered and disrupted the lending markets. Netherlands Chapter in The Corporate Tax 2022 guide Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk contributed to The Corporate Tax 2022 guide in a chapter about the Netherlands. Stibbe advises 3G Capital Stibbe advises 3G Capital, the Brazilian-American leading investment firm with portfolio companies such as AB InBev, BurgerKing and KraftHeinz, on the acquisition of a controlling interest in Hunter Douglas. Second time lucky: Intel’s EUR 1.06 billion loyalty rebate fine quashed Intel’s second round at the General Court was significantly more successful than its first. In the first round, the General Court had failed to analyse whether the loyalty rebates at issue were capable of restricting competition. In the second round, afte 2022: the big reveal of 2021’s competition law promises 2021 was riddled with sneak previews of a “review of competition policy tools with unprecedented scope and ambition”. The new VBER is here! Time to update your distribution agreements The new Vertical Block Exemption Regulation (VBER) entered into force on 1 June 2022. The new VBER is stricter on dual distribution and across-platform retail parity obligations than the old one, but is more lenient towards active sales and online sales r AG Emiliou: careful treading in hybrid cartel procedures On 12 May 2022, Advocate General (AG) Emiliou delivered his Opinion proposing that the European Court of Justice (ECJ) dismiss HSBC’s appeal. Self-storage business qualifies as real estate entity for Dutch real estate transfer tax purposes On May 12, 2022 the Amsterdam Court of Appeal published its decision that the services of a self-storage business consisted mainly of the exploitation of immovable property and the other services provided to its customers are subordinate to the lease. Anaïs Bracqbien Senior Associate Luxembourg Tax Alert - Further guidance on revised Dutch tax ruling practice On 23 April 2019 the Dutch State Secretary of Finance has published a draft decree (the "Decree") and further guidance on the revised Dutch tax ruling practice for tax rulings with an international character ("international tax rulings"), expected to beco Loyalty rebate scheme 'saved' by pharma company's market misconceptions The UK Competition and Markets Authority (CMA) recently closed its investigation into a discount scheme by dominant pharma company Merck Sharp & Dohme (MSD) aimed at preventing the National Health Service (NHS) from switching to competing biosimilars. Pagination Previous page Page 8 Current page 9 Page 10 Page 11 Next page
Private Equity in the Netherlands: Tax Update 2022 In today’s rapidly changing tax environment, it is important to be aware of all relevant tax developments. In the past months, several new tax rules have been implemented or announced.
Sustainability solutions sussed out soon More antitrust clarity has arrived for companies involved in sustainability collaborations. The EC published draft revised rules on horizontal cooperation agreements and the ACM informally approved two green initiatives in the energy sector.
Employers beware: final warning for “job cartels” Only months after suspending an investigation into a possible wage-fixing cartel, the Dutch Authority for Consumers and Markets (ACM) has warned employers, employers’ organisations, and trade associations to not engage in no-poach agreements.
Pfizer may be off the hook, but ACM pharma supervision continues Pharma companies beware: discount schemes by former patent owners raise red flags at competition authorities.
Duality on dual distribution resolved? Nothing is more fickle than information exchange: it changes colour under EU competition rules depending on the nature of the relationship between the exchanging companies.
Netherlands Chapter in The Tax Disputes and Litigation Review, edition 10 Reinout de Boer, Michael Molenaars, Rogier van der Struijk, Mieke Lavreysen and Tirza Cramwinckel contributed to the Tax Disputes and Litigation review in a chapter about the Netherlands.
EBA publishes its advice on non-bank lending activities In the past years, non-banks have shaken up the lending landscape in the European Union (“EU”). Fintech lending platforms and other non-bank lenders (including Bigtechs) have entered and disrupted the lending markets.
Netherlands Chapter in The Corporate Tax 2022 guide Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk contributed to The Corporate Tax 2022 guide in a chapter about the Netherlands.
Stibbe advises 3G Capital Stibbe advises 3G Capital, the Brazilian-American leading investment firm with portfolio companies such as AB InBev, BurgerKing and KraftHeinz, on the acquisition of a controlling interest in Hunter Douglas.
Second time lucky: Intel’s EUR 1.06 billion loyalty rebate fine quashed Intel’s second round at the General Court was significantly more successful than its first. In the first round, the General Court had failed to analyse whether the loyalty rebates at issue were capable of restricting competition. In the second round, afte
2022: the big reveal of 2021’s competition law promises 2021 was riddled with sneak previews of a “review of competition policy tools with unprecedented scope and ambition”.
The new VBER is here! Time to update your distribution agreements The new Vertical Block Exemption Regulation (VBER) entered into force on 1 June 2022. The new VBER is stricter on dual distribution and across-platform retail parity obligations than the old one, but is more lenient towards active sales and online sales r
AG Emiliou: careful treading in hybrid cartel procedures On 12 May 2022, Advocate General (AG) Emiliou delivered his Opinion proposing that the European Court of Justice (ECJ) dismiss HSBC’s appeal.
Self-storage business qualifies as real estate entity for Dutch real estate transfer tax purposes On May 12, 2022 the Amsterdam Court of Appeal published its decision that the services of a self-storage business consisted mainly of the exploitation of immovable property and the other services provided to its customers are subordinate to the lease.
Tax Alert - Further guidance on revised Dutch tax ruling practice On 23 April 2019 the Dutch State Secretary of Finance has published a draft decree (the "Decree") and further guidance on the revised Dutch tax ruling practice for tax rulings with an international character ("international tax rulings"), expected to beco
Loyalty rebate scheme 'saved' by pharma company's market misconceptions The UK Competition and Markets Authority (CMA) recently closed its investigation into a discount scheme by dominant pharma company Merck Sharp & Dohme (MSD) aimed at preventing the National Health Service (NHS) from switching to competing biosimilars.