Category Archives: Corporate Law

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Exit Provisions in Joint Venture & Shareholder Agreements: Lessons (to be) Learned – Looking Across the Ocean

Legal scholars have been debating the method by which contractual provisions should be interpreted in the Netherlands since 1981, when the Dutch Supreme Court rendered its landmark Haviltex decision on the interpretation of contracts. Even though numerous relevant Dutch court decisions on contract interpretation have followed, the debate remains quite alive. Irrespective of the applicable … Continue Reading

European Law-Based Parental Tort Liability – Also in Civil Tort?

The European Court of Justice ruled on March 14, 2019, that a parent company can in national civil tort proceedings also be held liable for the damage caused by a competition infringement committed by its subsidiary where such parent company (that holds all the shares in the subsidiary) has dissolved its subsidiary but continued the … Continue Reading

Hoe ver reikt de informatieplicht van de franchisegever in de precontractuele fase?

Een franchiseovereenkomst is een samenwerkingsovereenkomst waarbij de franchisegever en de franchisenemer afspreken dat de franchisenemer tegen vergoeding een licentie verkrijgt om de franchiseformule (naam, stijl, producten en/of diensten) van de franchisegever voor zijn eigen winkel te gebruiken. Het staat de franchisegever en -nemer vrij om de franchiseovereenkomst naar eigen inzicht op te stellen. Alvorens een … Continue Reading

Brexit Consequences for Governing Law and Jurisdiction Clauses

Parties who do cross-border business often declare English law applicable in commercial contracts, accompanied by a jurisdiction clause making the English courts (exclusively) competent to hear claims arising out of the business relationship. In light of Brexit, the question arises what the position of decisions given by the English courts will be in the EU, … Continue Reading

The European Account Preservation Order: A Method for Debt Recovery Throughout the EU

Introduction The rules governing seizure of a cross-border bank account in the EU follow from the EU Regulation establishing a European Account Preservation Order (EAPO). Such Regulation was created to facilitate cross-border debt recovery in civil and commercial matters. Under this seizure procedure, a creditor will be able to obtain an EAPO to freeze funds … Continue Reading

Another Interest Deduction Limitation Rule in Dutch Corporate Income Tax Law

As part of global and European initiatives against tax avoidance, all EU member states are required to incorporate the EU Anti-Tax Avoidance Directive (ATAD) into domestic tax law no later than 1 January 2019. ATAD contains a number of rules in the areas of interest deduction, exit taxation, general anti-abuse, and controlled foreign companies. A … Continue Reading

Echtgenote redt dga toch (nog) niet van borgstelling

Een natuurlijk persoon heeft de goedkeuring nodig van zijn of haar echtgenoot, onder meer indien deze persoon zich borg stelt voor de nakoming van verplichtingen van een derde partij. Dit wordt in de praktijk soms over het hoofd gezien. In het arrest van 13 juli 2018, ECLI:NL:HR:2018:1220, heeft de Hoge Raad geprobeerd meer duidelijkheid te … Continue Reading

Commercial Agents: The Risks of Non-Control

Enterprises in a wide range of markets and industries have long used commercial agents to solicit business, collect payments, and take care of local matters. Such agents are hired for their local or market expertise and to deal with issues that exporting or importing enterprises cannot easily handle from their headquarters. Economically and legally, they … Continue Reading

Dutch State Secretary Announces Additional Substance Requirements for Certain Dutch Resident Entities

In addition to existing global, European, and national initiatives against tax avoidance, the Dutch Ministry of Finance earlier this year announced the introduction of two additional substance requirements in a policy letter on tackling tax avoidance and tax evasion. The additional substance requirements would apply to Dutch resident entities to obtain an advance tax ruling … Continue Reading

Can 1 Mistake Result in 2 (Expensive) Infringements?

Mergers or other transactions that bring about change-of-control over businesses with an impact on the relevant markets (“concentrations”) in the European Union, when exceeding the relevant national or EU merger-filing thresholds, require prior notification to and a review by the relevant national authority or with the European Commission (the Commission). Failure to notify such planned … Continue Reading
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