Articles
Our articles on this page discuss relevant issues and recent developments. If you are looking for a specific topic, please use the search function or filter.
Change to box 3 levy on income from savings and investments
On December 24, 2021, the Dutch Supreme Court issued a ruling that may have consequences for you as a taxpayer. In this ruling, the Supreme Court decided that the box 3 levy on income from savings and investments is in conflict with the European Convention on Human Rights.
Rejection of homologation request WHOA agreement
The Homologation Underhand Arrangement Act (WHOA) went into effect on January 1, 2021. In the meantime, a substantial number of rulings have been issued on it. It remains to be seen how practice will develop and whether it can be said whether the introduction of the Act has been a success. To date, the number of (published) granted homologation requests is still relatively small.
Aviation Act: Objection against tariffs and conditions for Schiphol Airport
Airlines rely heavily on airports. Therefore, the way an airport is operated affects airlines. This occurs, among other things, when airports set their rates and conditions. A dispute arose between the airline easyJet and the Authority for the Consumer and Market (ACM) concerning the setting of rates and conditions for Schiphol Airport.
Is interest on a rental debt also a debt of the estate?
On 24 December 2021, the Supreme Court ruled on the question of whether statutory or contractual default interest on rent owed as an estate debt is an estate debt.
Battle of forms: the applicability of General Terms and Conditions
The battle of forms is where a business enterprise has contracted with another business and both parties claim that their General Terms and Conditions are applicable to the contract that has been entered into. The question is which General Terms and Conditions apply in this instance?
How to effectively terminate an agency agreement
Agency agreements under Dutch law are defined in book 7 of the Dutch Civil Code (DCC). Book 7 contains a number of specific type of agreements that need a specific form of protection. Agency agreements and employment agreements are examples of such specific agreements.
Privacy and Data Protection: Brexit and third countries
As we all know the UK left the EU with effect from 1 January 2021. How does this affect the transfer and processing of personal data in the UK. The Withdrawal Agreement entered into by the EU and the UK regarding the withdrawal of the UK from the EU sets out a certain transitionary period. This transitional period expired as from 1st July 2021, meaning that the UK is treated as a third country with respect to the transfer and processing of personal date. What does this mean in practice for privacy and data protection?
Terminating a commercial contract
This article will explain in which way commercial agreements can be terminated under the Dutch Civil Code (DCC). The general rule in the Netherlands is that there is substantial freedom of parties to enter into an agreement.
Opinion of the Attorney-General: lessees of business premises are entitled to a rent reduction because of the corona pandemic
In a case concerning the question whether a lessee of business premises is entitled to a rent reduction because of the coronapandemic, the Subdistrict Court of Roermond asked the Supreme Court preliminary questions on March 31. The answer to these questions is important for legal practice, because the answers from the Supreme Court will also give other tenants and lessors of business accommodations something to hold on to when solving concrete cases.
When does a commercial agreement become a legally binding agreement?
It may be that your commercial enterprise was still negotiating the terms of a commercial contract and the negotiations did not result in an agreed written contract. At least that is what you thought until you received an invoice.
Qualification of the employment relationship: management agreement or employment contract?
The qualification of an employment relationship is of great importance. It determines which rights and obligations the parties have towards each other. The relationship between employer and employee is very different from the relationship between client and contractor. If possible, it is wise to make as clear as possible an agreement about the relationship. This prevents problems in the future. But what if the parties have a different opinion about the qualification of the employment relationship?
Non-competition clause for commissioned workers and the prohibition on obstructing competition
In the assignment contract between the client and the contractor, a non-competition clause can be agreed - just as with employers and employees - so that the client can protect its business interests when the relationship with the contractor ends.
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