BREAKING NEWS: Dutch court rules against KLM in greenwashing case
In a major greenwashing case, a Dutch court rules that a series of 15 advertisements constitute an unfair commercial practice!
In a major greenwashing case, a Dutch court rules that a series of 15 advertisements constitute an unfair commercial practice!
The moment an employee comes to work in the Netherlands from abroad and vice versa, the question arises which employment law applies in that case. You may have to deal with different rules from different countries. This article explains which employment law must be applied when working across borders (within the EU).
With the current tight labour market, it is increasingly common in practice for Dutch employers to temporarily use foreign workers to cover certain peak periods, who are then posted to the Netherlands. This article describes the employment law legislation and regulations in case of cross-border posting.
Increasingly, employees live and work remotely, in addition to the regular cross-border worker who lives just across the border in Germany and/or Belgium. The question is which court has jurisdiction in case the employer or employee wants to start proceedings.
Intellectual property rights (IP) play an important and pivotal role in fostering collaborations between parties engaged in research, development and exploitation of products/services. However, drafting effective IP agreements that comprehensively cover the IP involved comes with its challenges. In this article we will provide some valuable insights that can elevate IP contracts, providing a robust foundation for seamless business collaborations.
In recent years, the European Union (EU) has been working to regulate the digital world. The goal is to give citizens more control over their data and to impose stricter rules on large companies. With the Data Act, that has entered into force on January 11th, 2024, there will be rules for accessing data, making data available to the government and switching between cloud services. What exactly does this Regulation entail? And perhaps more importantly, what does it mean for you and your business?
This note explains the role and position of the Dutch civil law notary (notaris) in the Dutch legal system and abroad in the context of corporate and commercial transactions. It considers the role, responsibilities and obligations of the notary, when a notarial deed is required and the form of such notarial deeds. The note also addresses the legalisation requirements to use a Dutch notarial deed outside of the Netherlands.
On 12 September 2023, the European Commission introduced two directive proposals. One of the proposals, relates to transfer pricing (“TP Directive”) and aims to reshape the landscape of transfer pricing (“TP”) regulations across the single market. If unanimously accepted by all EU Member States, these rules would result in (more or less) harmonized TP rules. Member States would be obligated to apply the at arm’s length principle in line with the OECD TP Guidelines and taxpayers would be required to apply the most appropriate TP method. Furthermore, the TP Directive offers methods to avoid double taxation and a fast-track procedure to resolve double taxation. These rules would apply as from 1 January 2026.
On 12 September 2023, the European Commission introduced two directive proposals. One of the proposals (“BEFIT”) aims to improve efficiency for both corporate income taxpayers and tax authorities by introducing a new, single set of rules to determine the tax base of (European) groups of companies. This proposal replaces the previous proposals regarding a harmonized European corporate income tax base (CCTB and CCCTB). If unanimously accepted by all EU member states, these rules would apply as from 1 July 2028.
On Tuesday, September 19, 2023 (Budget Day), the outgoing Dutch Minister of Finance revealed the Tax Plan 2024 in which several tax measures were announced. You will find our publication Tax Plan 2024 Special attached, in which we outlined the most important measures from an international perspective. Please note that the proposals are subject to discussion and approval by the Dutch Parliament.
The District Court of Amsterdam has ruled in three judgments that agreed rent increase clauses in housing are unfair. As a result, the clauses are annulled and past rent increases are reversed. Also, the rent cannot be increased (again) for the remainder of the term of the lease. This has far-reaching consequences for current leases and the marketability of housing complexes. Reason why it is essential for landlords to carefully formulate (new) rent increase clauses.
On 1 September 2023, the EU Mobility Directive will be implemented by means of the adopted legislative proposal. The EU Mobility Directive creates one European framework for cross-border legal mergers, divisions and conversions ("cross-border operation"). Under current law, such cross-border operations are possible, but only a cross-border legal merger is laid down in Book 2 of the Dutch Civil Code. Cross-border divisions and conversions derive their legal force from European legislation and case law.