Netherlands: Arbitration & Dispute Resolution

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Article
Dutch Supreme Court: No Legal Redress For Box 3 For Non-Objecting Taxpayers
The Dutch Supreme Court has issued a decisive ruling on the contentious Box 3 tax assessments, determining the fate of taxpayers who failed to timely object to their assessments between 2017 and 2020. This judgment resolves a critical question left open by the landmark Christmas judgment of 2021, establishing whether non-objecting taxpayers can still claim relief. The decision carries significant implications for thousands of Dutch taxpayers who may have missed objection deadlines during this period.
Netherlands Tax
LL
Loyens & Loeff
Article
Analysis Of Injunction Rules In Key IP Jurisdictions (Part IV): The Netherlands As A Patent Enforcement Hub - Cross-Border Injunction Risks And Strategies For Chinese Companies
The Unified Patent Court has begun issuing cross-border injunctions extending beyond its member states, reaching the UK and Spain. As Dutch courts maintain their tradition of long-arm jurisdiction and European patent holders increasingly opt out of UPC coverage, the Netherlands has become a critical enforcement venue where a single proceeding can trigger cascading injunctions across multiple European jurisdictions, creating significant strategic risks for Chinese enterprises expanding into European markets.
Netherlands IP
Purplevine IP
Article
Homologatie ondanks onvolledige reorganisatiewaarde
A Dutch court granted homologation despite finding that the debtor violated information disclosure requirements by failing to explicitly communicate material changes between the preliminary ruling and final restructuring plan. The case examines how significantly altered facts—including changes in reorganization value, secured creditor claims, and priority arrangements—impact the absolute priority rule and creditor voting rights in WHOA proceedings.
Netherlands Commercial
B
Buren
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