CJEU rules that Dutch tax consolidation infringes the freedom of establishment

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AMC is allowed to produce an equivalent of CDCA if the used resources meet the quality standards

By Aurélie Mingels On the 28th of November, the Dutch Health and Youth Care Inspectorate (‘Inspectorate’) published the results of its investigation into the practice of the Academic Medical Centre Amsterdam (‘AMC’) of the pharmaceutical compounding of an alternative to the medicine CDCA. Leadiant, the pharmaceutical company which owns the rights to the production of CDCA, had filed […]

Guide to new rules for medical devices and in vitro diagnostics

By Vivian den Bakker The Ministry of Health, Welfare and Sport ( VWS ) published a guide on 30 November 2018 with the most important changes in relation to the new European regulations concerning medical devices and in vitro diagnostics. The new regulations set stricter requirements for manufacturers, importers and distributors of medical devices for market authorization in the European Union. In addition, the […]

Dutch Supreme Court provides guidance on the scope of non-deductible costs in relation to the acquisition or disposal of a subsidiary

Costs incurred in relation to the acquisition or disposal of a participation in a subsidiary are treated as non-deductible ‘acquisition or disposal costs’ under the Dutch participation exemption. In a decision published on 7 December 2018, the Dutch Supreme Court has provided rules on how and when to determine which costs will qualify as acquisition […]

Luxembourg: Private equity – Third edition

By Marc Meyers, Jérôme Mullmaier, Maude Royer Private Equity provides a clear and comprehensive analysis of the key issues relating to private equity funds and deals in the key jurisdictions, providing an essential resource for legal counsel and investment professionals worldwide. The third edition is now expanded to cover more jurisdictions than before, including Luxembourg.

Luxembourg tax update: Tax policy of the new government and update on ATAD implementation

On 5 December 2018, the new Luxembourg government was installed. Its policy program for the coming years includes, on the tax side, a further decrease of the Luxembourg corporate tax rate with one percentage point. The previous day, the Luxembourg government also proposed amendments to the currently pending bill of law implementing the EU Anti-Tax Avoidance Directive (ATAD) in Luxembourg law. Please click here for the tax […]

Latest Briefings

HighQ launches AI survey, aiming to sift through the hype

When it comes to artificial intelligence in the legal industry, the number of platform options are soaring with almost 70 companies focused on creating AI-enabled legal technology solutions, according to a LawGeex report. It’s also clear that firms and other businesses will want to evaluate and invest in multiple AI platforms to solve different problems, […]

Angola: The Mining Law Review

By João Afonso Fialho, Ângela Viana Angola is one of the greatest diamond producers in the world and has extensive reserves of valuable natural resources, notably diamonds, gold, iron ore, phosphates, copper, manganese, and many other mineral resources. Unfortunately, the civil war (1975–2002) had a tremendous impact on the mining industry, which was basically put […]

Benefits and perils of permanent health schemes in employment contracts

In the recent case of Awan v. ICTS UK Ltd [2018] 11WLUK 385 (Simler J, President) the EAT confirmed and strengthened previous decisions (Aspden v. Webbs Poultry [1996] IRLR 251, Briscoe v. Lubrizol Ltd[2002] IRLR 607, amongst others) To the effect that a term will be implied into contracts of employment that “once the employee has become entitled to […]

Canadian securities regulators concern on problematic promotional activities by issuers

By Brett A. Kagetsu, Denis G. Silva A recent announcement by Canadian securities regulators demonstrates their growing concern with biased promotional materials, and highlights the risks to issuers when engaging with prospective investors. The regulators state that they are seeing promotional activities by issuers that are either untrue or unbalanced to such a degree that […]

Imprisonment fears allayed for arbitrators and experts involved in UAE-Seated arbitrations

By Courtney Rothery, Robyn Waller Imprisonment fears have been allayed for arbitrators and party-appointed experts involved in UAE-seated arbitrations following the latest amendments to Article 257 of the UAE Penal Code. THE PREVIOUS WORDING OF ARTICLE 257 OF THE UAE PENAL CODE In October 2016 arbitrators and party-appointed experts involved in UAE-seated arbitrations (who may or may not […]

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Ogier heads for MIPIM 2018 in Cannes

MIPIM is the world’s leading real estate event, bringing together the most influential players in international property. The event will take places 13-16 March in Cannes. Ogier is one of the leading international law firms advising on real estate. Members of our European Real Estate team will be at MIPIM, bringing together partners from Jersey, […]

New office for Ogier as firm celebrates ten years in Tokyo

Ogier is marking its tenth year in Japan with a move to expanded office premises. Ogier was the first offshore firm to establish a presence in Japan in 2008, and the team there has been led by Skip Hashimoto ever since. The firm has long been advising clients in the Japanese banking & finance, corporate […]

Ogier advises on US$72m sale of silver mine for long-standing client

Ogier has advised long-standing client, Baker Steel Capital Managers, LLP on the sale of the interest held by Polar Acquisition Limited on behalf of a number of Baker Steel’s funds and managed entities, including its London listed fund Baker Steel Resources Trust Limited, in the Prognoz Silver Mine in Russia to Polymetal International PLC for […]

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