Netherlands: Trials & Appeals & Compensation

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Article
Confiscation Of Proceeds From Sanctions Breaches Reduced On Appeal
The Hague Court of Appeal has delivered its ruling on an appeal concerning the quantum of confiscation in a 2024 sanctions violation case involving the export of goods to Russian companies. Despite rejecting all defense arguments regarding cost deductions and financial means, the Court unexpectedly reduced the confiscation amount from €298,310 to €250,195 without providing any reasoning or legal basis for the reduction.
Netherlands Criminal
DM
Duane Morris LLP
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
Amsterdam District Court Publishes Its Draft Preliminary Question To The CJEU Regarding Compatibility Of Rent Adjustment Clauses With EU Law
The Amsterdam District Court has drafted preliminary questions for the CJEU regarding the validity of rent indexation clauses in Dutch residential leases that combine CPI-based increases with additional surcharges. These questions seek to clarify whether such combined mechanisms comply with EU consumer protection law, particularly concerning transparency, foreseeability, and fairness to tenants.
Netherlands Litigation
LL
Loyens & Loeff
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