238 results 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. Employment, Benefits and Pensions Services & Experience 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 Double roles in attributing knowledge The knowledge of a person who in fact runs a company can be attributed to the company if the sole director and shareholder is a 'straw man', the Supreme Court confirmed in a judgment of 29 March 2019. Damage due to a defective driveway and the Dutch twenty year limitation period On 22 March 2019, the Dutch Supreme Court ruled (ECLI:NL:HR:2019:412) that the strict liability for buildings (opstalaansprakelijkheid) is not linked to a specific damaging act but to a damaging condition, as referred to in section 6:174 DCC. Therefore, t European Court of Justice: actio pauliana is covered by jurisdiction rule of forum of contract Imagine that a debtor voluntarily concludes a transaction with a third party where he knows (or should know) that it hinders the creditor’s possibilities of collecting the debt. De Codextrein: een hobbelig parcours De zgn. 'Codextrein' (het decreet van 8 december 2017 houdende wijziging van diverse bepalingen inzake ruimtelijke ordening, milieu en omgeving) deed al heel wat stof opwaaien. Entry into force of the RBE Regulation and update The Grand-Ducal Regulation on beneficial owner registration came into force on 1 March 2019, detailing the RBE Law. The LBR Circular 19/01 of 25 February 2019 further explains the new beneficial owner register to assist users. European Court of Justice resolves – Peeters/Gatzen claim falls within the scope of Regulation (EU) 1215/2012 (Brussels I recast) instead of Regulation (EU) 2015/848 (Insolvency Regulation) On 6 February 2019, the European Court of Justice ruled that the Peeters/Gatzen claim falls within the scope of Regulation Brussels I and therefore the Regulation on Insolvency Proceedings does not apply. Lost your passport - How a hard Brexit will affect UK financial institutions’ access to the Belgian financial market FSMA gives local guidance - Belgian legislature prepares contingency measures The UK is due to leave the European Union on 29 March 2019. Transitional rules announced for certain Dutch tax acts in case of no deal Brexit On 4 February 2019, the Dutch State Secretary of Finance sent a letter to the Dutch Parliament announcing transitional rules for Dutch taxes (other than customs legislation) if there will not be a Brexit withdrawal agreement (i.e. a no deal Brexit). The l Successful challenges to merger decisions seem to be the exception The General Court recently confirmed the high degree of discretion enjoyed by the European Commission in the context of merger control decisions, particularly with respect to assessments of an economic nature. Part one - GDPR and Public Law: Applicability of GDPR to public bodies Since the GDPR became applicable almost one year ago, multiple questions have arisen about its interaction with other fields of law. In this three-part blog series of “GDPR and Public Law”, we discuss three relevant issues of the interaction of GDPR with The European Electronic Communications Code Is Now in Force – 10 Takeaways The European Electronic Communications: what’s in a name? Read our 10 takeaways. Results of ISDA consultation on benchmark fallbacks now available Results of ISDA consultation on benchmark fallbacks now available. As part of an initiative to amend its standard derivatives documentation to facilitate the replacement of existing interbank offered rates (IBORs) by new risk free rates (RFRs), the Intern Tax Alert: Budget Day tax proposals On 18 September it was budget day (Prinsjesdag) in the Netherlands on which the Dutch government released several bills of law containing tax law proposals. In this Tax Alert we will provide you with a summary of the main proposals relevant for internatio Court of Appeal in the Netherlands decides to appoint independent economic experts in TenneT v ABB On 20 July 2018, the Court of Appeal of Gelderland published another interim judgment in the ongoing proceedings between TenneT, the grid operator in the Netherlands, and ABB in relation to the gas insulated switchgear (GIS) infringement. The Grand Duchy of Luxembourg implements the Register of Beneficial Owners Law The Grand Duchy of Luxembourg has fulfilled its European obligations in the fight against money laundering and the financing of terrorism by transposing Directive 2015/849 of 20 May 2015 into national law with the brand new Law of 13 January 2019. Pagination Previous page Page 9 Current page 10 Page 11 Page 12 Next page
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
Double roles in attributing knowledge The knowledge of a person who in fact runs a company can be attributed to the company if the sole director and shareholder is a 'straw man', the Supreme Court confirmed in a judgment of 29 March 2019.
Damage due to a defective driveway and the Dutch twenty year limitation period On 22 March 2019, the Dutch Supreme Court ruled (ECLI:NL:HR:2019:412) that the strict liability for buildings (opstalaansprakelijkheid) is not linked to a specific damaging act but to a damaging condition, as referred to in section 6:174 DCC. Therefore, t
European Court of Justice: actio pauliana is covered by jurisdiction rule of forum of contract Imagine that a debtor voluntarily concludes a transaction with a third party where he knows (or should know) that it hinders the creditor’s possibilities of collecting the debt.
De Codextrein: een hobbelig parcours De zgn. 'Codextrein' (het decreet van 8 december 2017 houdende wijziging van diverse bepalingen inzake ruimtelijke ordening, milieu en omgeving) deed al heel wat stof opwaaien.
Entry into force of the RBE Regulation and update The Grand-Ducal Regulation on beneficial owner registration came into force on 1 March 2019, detailing the RBE Law. The LBR Circular 19/01 of 25 February 2019 further explains the new beneficial owner register to assist users.
European Court of Justice resolves – Peeters/Gatzen claim falls within the scope of Regulation (EU) 1215/2012 (Brussels I recast) instead of Regulation (EU) 2015/848 (Insolvency Regulation) On 6 February 2019, the European Court of Justice ruled that the Peeters/Gatzen claim falls within the scope of Regulation Brussels I and therefore the Regulation on Insolvency Proceedings does not apply.
Lost your passport - How a hard Brexit will affect UK financial institutions’ access to the Belgian financial market FSMA gives local guidance - Belgian legislature prepares contingency measures The UK is due to leave the European Union on 29 March 2019.
Transitional rules announced for certain Dutch tax acts in case of no deal Brexit On 4 February 2019, the Dutch State Secretary of Finance sent a letter to the Dutch Parliament announcing transitional rules for Dutch taxes (other than customs legislation) if there will not be a Brexit withdrawal agreement (i.e. a no deal Brexit). The l
Successful challenges to merger decisions seem to be the exception The General Court recently confirmed the high degree of discretion enjoyed by the European Commission in the context of merger control decisions, particularly with respect to assessments of an economic nature.
Part one - GDPR and Public Law: Applicability of GDPR to public bodies Since the GDPR became applicable almost one year ago, multiple questions have arisen about its interaction with other fields of law. In this three-part blog series of “GDPR and Public Law”, we discuss three relevant issues of the interaction of GDPR with
The European Electronic Communications Code Is Now in Force – 10 Takeaways The European Electronic Communications: what’s in a name? Read our 10 takeaways.
Results of ISDA consultation on benchmark fallbacks now available Results of ISDA consultation on benchmark fallbacks now available. As part of an initiative to amend its standard derivatives documentation to facilitate the replacement of existing interbank offered rates (IBORs) by new risk free rates (RFRs), the Intern
Tax Alert: Budget Day tax proposals On 18 September it was budget day (Prinsjesdag) in the Netherlands on which the Dutch government released several bills of law containing tax law proposals. In this Tax Alert we will provide you with a summary of the main proposals relevant for internatio
Court of Appeal in the Netherlands decides to appoint independent economic experts in TenneT v ABB On 20 July 2018, the Court of Appeal of Gelderland published another interim judgment in the ongoing proceedings between TenneT, the grid operator in the Netherlands, and ABB in relation to the gas insulated switchgear (GIS) infringement.
The Grand Duchy of Luxembourg implements the Register of Beneficial Owners Law The Grand Duchy of Luxembourg has fulfilled its European obligations in the fight against money laundering and the financing of terrorism by transposing Directive 2015/849 of 20 May 2015 into national law with the brand new Law of 13 January 2019.