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Invitation to the WWZ Wintertaling workshop on May 21, 2015 - New dismissal law and the transition payment; are your employment contracts WWZ-proof? and the WWZ
The first parts of the Work and Security Act (WWZ) were implemented on January 1, 2015, but these were regulations with limited impact. This is different with the regulations that will take effect on July 1: the new dismissal law and the transition payment. Every employer will be affected by these regulations, and they can also have significant financial consequences.
Nuanced case law on common foundations - Article by Bas van Vliet
In a recent judgment of January 27, 2015, the Amsterdam Court of Appeal further clarified an earlier ruling on joint foundations from 2009.[1] This ruling impacts the assessment of issues surrounding the repair of joint foundations, which are particularly common in Amsterdam. (more&...
Special charges and restrictions under Article 7:15 paragraph 1 of the Dutch Civil Code - Article by Fred Wijma
Public law regulations that are not specifically aimed at one or more owners are not considered "special burdens and restrictions" within the meaning of Article 7:15, paragraph 1, of the Dutch Civil Code, according to the Supreme Court. Click here for the full article, Supreme Court judgment, January 30, 2015, ECLI:NL:HR:2015:159. This contribution was written by Mr. FD Wijma.
Concentrated defense in summary proceedings - Article by Martin Lambregts in Advocatenblad
Abraham Hartogh introduced the concentration of defense at the end of the nineteenth century. A relatively recent amendment to the law makes this rule relevant in summary proceedings. It seems risky for a defendant in summary proceedings to keep a few cards up their sleeve if, before the hearing, they voluntarily file a statement of defense or otherwise respond to the initial summons. <trp-gettext...
Circumventing the chain arrangement with a settlement agreement is not permitted - Article by Jennifer Horsten
On January 9, 2015, the Supreme Court ruled that circumventing the chain rule in advance in a settlement agreement is not permitted. While a settlement deviating from mandatory law may be concluded to end an existing dispute, this may not be done to prevent a dispute. Otherwise, mandatory law could easily be set aside in advance, according to...
Donation by a legal entity, (un)taxable?
The question of whether a gift from a legal entity is taxable or not will initially be answered affirmatively by many. The 1956 Inheritance Tax Act stipulates that gift tax is levied on the value of anything received as a gift from "someone." However, Dennis Evertsz believes it is questionable whether "someone" also includes a legal entity...
Conflict between a provision in a shareholders' agreement and the law; the role of reasonableness and fairness
Parties operating jointly under a private limited company (BV) often decide to regulate their relationship not only through the BV's articles of association, but also to enter into a shareholders' agreement to formalize their relationship. What if an agreement in the shareholders' agreement conflicts with the BV's articles of association or a statutory provision? Recently...
January 20, 2015, summary proceedings hearing for border gas station owners against the State
Charles Langereis, in collaboration with Arjen van Rijn (De Clerq Advocaten), is representing BETA, BOVAG, and a group of independent gas station operators in the summary proceedings they filed against the State. The hearing, which focused on compensation for the damages incurred as a result of last year's excise duty increases, was held on January 20, 2015. During the proceedings, it is crucial that...
Extended transfer tax facility expires on January 1, 2015
The acquisition of immovable property (located in the Netherlands), including any right to which it is subject (for example, a leasehold), is subject to transfer tax under the Dutch Transfer Tax Act (WBR). Article 13 of the WBR stipulates that if the acquisition of immovable property occurs within 6 months after...
Gas station owners file summary proceedings against the State
Attorneys Charles Langereis and Martin Lambregts, along with Arjen van Rijn of De Clerq Advocaten, are representing petrol station operators in the border region in their fight against the recent excise duty increase on diesel and LPG. This excise duty increase is causing petrol station operators in the border region to lose many customers to Belgium and Germany, making it impossible for them to operate their stations profitably.
High-profile venture capital transactions: anti-dilution provisions
December 2, 2014 – Marein Smits and Taco Heerkens Thijssen (Wintertaling Corporate/M&A) describe the use of anti-dilution provisions in venture capital transactions under Dutch law. See the article at: https://mena.nl/artikel/24857/high-profile-venture-capital-transacties:-anti-verwateringsbepalingen
To sell or not to sell – that's the question! - Article Marein Smits
To sell or not to sell – article by Marein Smits
Oops by accident - Article by Dennis Evertsz and Martin Lambregts in Fiscaal Rendement
  Article Fiscal Return Oops by accident
Tim Carapiet, lawyer, on BNR – Legal Affairs.
Tim Carapiet, Corporate/M&A attorney at Wintertaling Attorneys and Civil-Law Notaries, answers a legal question on the BNR radio program "Legal Affairs." A certificate holder in a family business wonders whether and how he can exercise his (shareholder) rights. Listen below to the segment from October 14, 2014: https://www.bnr.nl/?player=archief&fragment=201410...
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Business Valuation & Start-ups

Business valuators also do startups! Marein Smits, core lecturer in Law at the Business Valuation program at the Rotterdam School of Management,