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Latest Briefings

Reduction of partial transition compensation for working hours by Supreme Court

By Lucas Hoogervorst, Maureem in Poel The Supreme Court ruled last Friday that, in short, a partial amendment of an existing employment contract in circumstances that have to be borne by the employer, may result in the payment of a partial transition payment. This concerns the special case that, due to circumstances, is forced to proceed […]

Prinsjesdag- Tax plan 2019

The government submitted the Tax Plan 2019 and related legislative proposals to the House of Representatives. A number of parts of these legislative proposals that may be relevant include: 1. Change of rates in corporation tax, income tax and VAT 2. Limiting depreciation possibilities buildings in own use 3. Limitation periods for loss settlement in corporation […]

Prinsjesdag 2018- Indirect taxes

The government submitted the Tax Plan 2019 and related legislative proposals to the House of Representatives. A number of elements of these legislative proposals that may be relevant include: 1. Increased VAT rate reduced from 6% to 9% 2. Extension of VAT sports exemption 3. Implementation E-commerce Directive 4. Modernization small entrepreneur scheme

2019 Dutch budget

The 2019 Dutch Budget (the Budget) includes a proposal to abolish the existing dividend withholding tax, replacing it with a withholding tax on dividend payments to related entities in low-tax jurisdictions and in cases of abuse as of 1 January 2020. In a separate proposal, implementing the EU Anti-Tax Avoidance Directive (ATAD1) new rules are […]

Developments in the Swiss securitisation market in 2017-18

By Lukas Wyss In July 2017, BMW (Schweiz) AG closed a new public Swiss auto lease ABS transaction. The transaction features the issuance of €325m Class A Floating Rate Notes via BMW’s Luxembourg platform Bavarian Sky Europe S.A. (acting in respect of its Compartment Swiss Auto Leases 2). This was one of the first Swiss public […]

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Comment – Hawkish City regulators swoop on the wrong prey

It is easy to attack City regulators and their hard-pressed in-house lawyers. When big “irregularities” which could involve fraud emerge in companies, they face a stark choice – throw the book at those involved and spend hundreds of thousands of pounds trying to secure punishment, or publicly slap them on the wrists and leave well […]

Lord Irvine cheers lawyers with housing concession

THE LORD Chancellor, Lord Irvine, has delighted housing lawyers by yielding to their campaign to have claims of harassment and unlawful eviction removed from the small claims court. The change is included in draft civil procedure rules which were published by the Lord Chancellor’s Department last week. The concession is a second major victory for […]

Welsh bodies to justify grant handling

Roger Pearson reports on a High Court action by the Secretary of State for Wales over the handling of grant money.Local authority handling of European grant aid is to come under scrutiny in the High Court. Newport County Borough, the Welsh Development Agency and two companies are being sued by the Secretary of State for […]

Counsellor granted challenge

Former Portsmouth councillor Terence Gregory, who was removed from office following allegations relating to unfair property dealings but who was later cleared of those allegations, has won the right to continue with a legal battle for the right to sue the council over the impact the matter had on his reputation. The Lawyer, 14 July, […]

Florida court may quiz partners over perjury claims

TWO City partners may have to appear before a Florida court to respond to allegations that they lied in affidavits. Guy Hardaker, of Holman Fenwick & Willan, and Patrick Sherrington, of Lovell White Durrant, are key witnesses of oil giant Exxon in its legal battle with ex-Hong Kong barrister Michael Ford, who claims the company […]

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