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As you know, the special 22% rate for a substantial interest dividend still applies in 2014. The normal rate is 25%. It became clear with the presentation of the budget memorandum for 2015 that the scheme would not be continued. So it may seem like a good idea to still ... Read More »
Home > Author Archives: Dirkzwager legal & tax (page 12)
Author Archives: Dirkzwager legal & tax
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What to do if a customer invokes the right of inspection under privacy law?
September 23, 2014
Every professional online shop has a proper privacy statement. This reports, among other things, what company is behind the online shop, what is done with personal data and who the customer can contact with questions about his privacy. It is also often stated that the customer has all sorts of ... Read More »
Getting in line for (the height of) transition payments
September 22, 2014
As of 1 July 2015, the transition payment will make its entrance on the labour law stage, as part of the new dismissal law. Employers can anticipate the height of this transition payment, however, by incurring so-called employability costs and transition costs for the employee. These costs can be deducted ... Read More »
Supermarket without packaging, with new labelling requirements on the way?
September 22, 2014
Yet another shop has opened where all the food (and non-food) products are being sold without packaging. This time in Berlin. Following suit from ‘Unpackaged’ in London (which has since shut), neighbourhood shop ‘in.gredients’ in Austin, Texas (US), grocer’s ‘Luzners’ in Vienna, and ‘Robuust: The Zero Waste Shop’ in Antwerp, ... Read More »
Interpretation of share transfer agreement
September 19, 2014
On 7 February 2014 the Supreme Court handed down an interesting decision on the interpretation of written agreements. The case concerned a share transfer agreement in which all the shares in a group were sold. The seller provided a number of guarantees in the agreement. If one of the guarantees ... Read More »
Copyright. What is it? How do you acquire it? What protection does it provide?
September 19, 2014
Copyrights protect creative performances. Copyrights can be vested on many types of objects, such as drawings, text, representations, photos, software, house style, music, film, art and the shape of products. Copyright protection also applies on the internet. Copyright. What is it? Copyright is the creator’s right to a work that ... Read More »
Shape mark protection for Tripp Trapp chair?
September 19, 2014
Can trademarks that themselves represent the product be protected? The Court of Justice of the EU handed down a decision on 18 September 2014 on the registered three-dimensional shape mark of the famous Tripp Trapp chair. This decision was given in the context of the ban on the registration of ... Read More »
Libel claims can be brought against newspaper website, publisher not merely an intermediary
September 16, 2014
On 11 September 2014 the European Court of Justice decided that libel claims can also be lodged against the publisher of newspapers that are posted online. The argument that online newspapers are merely ‘intermediaries’ that pass on information does not hold up. This dispute was prompted by a number of ... Read More »
Bank’s duty of care in relation to interest rate swaps
September 15, 2014
Banks have a special duty of care with respect to (private) clients. This duty of care was recently applied in cases concerning interest rate swaps. One example of this is the (interim) decision of the Appeal Court of Den Bosch of 15 April 2014, in which the Court ruled that ... Read More »
Updated decision concerning transfer tax
September 15, 2014
The state secretary for Finance has updated the effective policy concerning the chargeable event in transfer tax in a new decision [1]. I discuss the key changes below. 1. When reversing the conversion of shares of a property body into depositary receipts, it is no longer mandatory that the requirement ... Read More »
Updated decision concerning transfer tax
September 15, 2014
The state secretary for Finance has updated the effective policy concerning the chargeable event in transfer tax in a new decision [1]. I discuss the key changes below. 1. When reversing the conversion of shares of a property body into depositary receipts, it is no longer mandatory that the requirement ... Read More »
CJEU rules on European parody exception (Deckmyn v Vandersteen)
September 12, 2014
Is use of copyright protected works for the purpose of humour or mockery legally allowed? Yes, says the Court of Justice of the European Union in the Deckmyn v Vandersteen judgment recently. But there are limits. Deckmyn, as a member of the right wing party ‘Vlaams Belang’, issued a calendar ... Read More »
Supervision on bankers: banker’s oath and disciplinary law versus civil law
September 12, 2014
Additional supervision on the financial sector Various media recently reported on negative advice from the Council of State from 3 September 2014 in relation to a legislative proposal from the Minister of Finance, Jeroen Dijsselbloem. The minister’s proposal to (legally) impose disciplinary law on the financial sector was rejected by ... Read More »
Bidder in online auction not bound by error for now
September 10, 2014
On 25 June 2014 the forced sale of a business premises took place online with an ascending-bid session and descending-price session. After the starting bid had been set at € 514,000.00, the descending-price session took place, during which X agreed to the bid of € 550,000.00. Only after this did ... Read More »
Conduct of English detective agency not investigated by Data Protection Authority
September 9, 2014
Many foreign parties hold information relating to people living in the Netherlands. And partly thanks to the internet, personal data travel around the world instantly. But Privacy law is still largely provided for on a national level. A decision from the District Court of Amsterdam of 26 March 2014 shows ... Read More »