posts

April 26, 2025

Change to box 3 levy on income from savings and investments

2022-07-21T14:35:32+00:00February 7, 2022|posts|

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

2022-02-01T15:05:46+00:00February 1, 2022|companies in financial distress, posts|

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

2023-01-09T15:18:47+00:00January 25, 2022|aviation and law, news, posts, specialist areas|

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.

How to effectively terminate an agency agreement

2021-11-30T00:00:00+00:00November 30, 2021|international, news|

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

2021-11-22T21:07:46+00:00November 22, 2021|international, international, news, posts|

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?

Opinion of the Attorney-General: lessees of business premises are entitled to a rent reduction because of the corona pandemic

2021-10-25T12:04:52+00:00October 25, 2021|commercial property and investment, enterprise and real estate, news, posts, specialist areas|

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.

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