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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 […]

Recommended

In brief: Chancery Lane hit by 'bugs'

Bugs have been blamed by Law Society secretary general John Hayes for delays in the issuing of practising and investment business certificates which should have been sent out in the autumn. A letter from Hayes apologising for the delays appeared in the Law Society Gazette last week. Blaming the problem on bugs in a new […]

Litigation Writs 16/01/96

A doctor convicted of offences relating to the supply of controlled drugs is being sued for unpaid bills by the solicitors who acted for him. Stephen Mitchell & Co, of London SE1, has issued a writ against Dr Ahmed Ismail, of London NW1, claiming counsel’s fees of £5,951 and £7,050, with interest and costs. The […]

Order 17 Litigation/Libel. Damages made good

Lawrence Abramson looks at the recent decision to allow directions on personal injury damages to assist libel juries The awards meted out by libel juries have long been a source of concern for the profession. In the face of ever escalating awards, there is the feeling that the amounts of compensatory and exemplary damages have […]

Lawyers back Labour ruling

TOP employment barrister David Pannick QC has applauded an industrial tribunal ruling against the Labour Party’s women-only shortlists. And Pannick, who originally condemned the party’s policy after its introduction over two years ago, said although opposing opinions were “clearly arguable”, if an appeal were launched, “I would expect the Employment Appeal tribunal to reach the […]

In brief: LCD cash for marriage preparation pilot

The Government is to fund pilot schemes to prepare couples for marriage in an attempt to reduce divorce figures. The Lord Chancellor’s Department has announced that it will pledge hundreds of thousands of pounds to try out schemes, including marriage preparation projects and counselling sessions for couples who are experiencing problems early on in their […]

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