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Bill on the Modernization of Partnerships: third time lucky?

  • News
What is striking about the proposal is that it does not contain any rules about mergers, divisions or changes of corporate form.
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Insurance premium tax: CJEU decision on location of risk

  • News
The case concerned insurance policies for M&A transactions and the CJEU judgment provides a welcome clarification.
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Dutch Supreme Court renders important judgment on costs related to the acquisition or disposal of participations

  • News
In its judgment, the Supreme Court provided detailed guidelines on how to decide whether the costs incurred relate to the acquisition or disposal of...
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CJEU: the purpose of the sale of shares may limit VAT recovery right

  • News
The outcome of this judgment is of major importance for M&A practices, whether or not within groups, private equity enterprises, but also for...
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CJEU: VAT recovery also permissible for unsuccessful acquisition

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On October 17, 2018, the Court of Justice of the European Union rendered judgment in the Ryanair case (C-249/17).
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