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On August 22, 2022 the District Court of Amsterdam rendered judgment in a case concerning the termination of the banking relationship .The Court ruled that the termination by the bank of the banking relationship with a customer was not unacceptable according to the standards of reasonableness and fairness.

The Supreme Court recently rendered a judgment in which it ruled that banks cannot simply refuse non-consumer customers that want to establish or maintain a bank account.

As of Q1 2023 Alternative Investment Fund Managers (AIFMs) and non-EU fund managers who have notified Alternative Investment Funds (AIFs) for marketing in accordance with Articles 36 and 42 of the Alternative Investment Fund Manager Directive (AIFMD) and Article 2:66 of the Dutch Financial Supervision Act (FSA), will have to adhere to AIFMD reporting requirements.

With the end of 2022 less than a month away and the holidays fast approaching you are probably busy wrapping things up and setting goals for next year.

In many industries, rising prices are leading to reduced margins. How does that impact transfer pricing? This question is especially relevant if your company’s transfer pricing model is based on guaranteed operating margins for certain entities.

Download our Memorandum including a flowchart to determine whether a DED adjustment is necessary. 

The new rules primarily affect institutional investors, (listed) real estate funds and high-net-worth families.

On December 14, 2022 the Court of Appeals in ‘s-Hertogenbosch asked the Court of Justice of the EU (CJEU) for a preliminary ruling in a case dealing with net taxation.

CBAM is part of the EU Green Deal / Fit for 55 package and targets imports of products in carbon-intensive industries.

This is a significant development as the EU is considered a first mover. Other countries are now likely to follow.