On 12 November 2024, the Court of Appeal in The Hague handed down its ruling in the appeal proceedings between Shell plc and Milieudefensie, a non-governmental organization. Shell appealed a district court ruling ordering the company to reduce its global CO2 emissions by 45% by 2030 compared to 2019 levels, through the group’s corporate policy.…

The Carbon Border Adjustment Mechanism (CBAM) is the European regulation that imposes a reporting obligation and a carbon tax on EU imports of certain goods in order to reduce carbon emissions. See our prior GT Alert.

The CBAM Regulation officially took effect May 17, 2023. It will apply in phases starting Oct. 1, 2023…

The European Parliament (Parliament) enacted significant change to the proposed European Union (EU) Regulation for a Carbon Border Adjustment Mechanism (CBAM) in June 2022, as reported in an earlier GT Alert.

CBAM would require companies importing cement, electricity, fertilizers, iron, steel, aluminum, and other materials into the EU to pay a carbon adjustment at…

As of 1 January 2023, a set of tax changes will be implemented that may affect one’s Dutch tax position. In addition, changes starting in 2024 have also been announced. This blog post provides an overview of the most important changes, with special attention to real-estate-related activities.

CORPORATE INCOME TAX

Tax rates

The Dutch corporate…

On 30 June 2021, the Administrative Jurisdiction Division of the Council of State (Afdeling bestuursrechtspraak van de Raad van State) issued its judgment in a case regarding the provincial executive (Gedeputeerde Staten) of Groningen’s permit issuance for the expansion of a wind park close to Delfzijl. According to the Administrative Jurisdiction…

On Thursday, March 11, Greenberg Traurig, in collaboration with German engineering firm DEEP.KBB and Dutch consulting firm Rebel Group, will host a webinar on the technical and legal challenges associated with ongoing hydrogen-related projects.

Topics Include:

  • Impact of Hydrogen on Infrastructure (Steel Pipe and Elastomers)
  • Infrastructure Challenges in Hydrogen Mobility Projects
  • Regulation of Hydrogen Infrastructure

…

On 10 June 2020, the German government published its long-awaited national hydrogen agenda. Earlier, the Dutch government also published its own hydrogen agenda and the policy overlap is clear: as far as the Dutch and the Germans are concerned, hydrogen will play an important role in the future energy supply of Europe.

The Dutch government…

On 20 December 2019 the Dutch Supreme Court delivered its judgment in the case of Urgenda against the Dutch State. In 2013, the NGO Urgenda started a civil law procedure against the Dutch State for “knowingly exposing its own citizens to danger” by not taking sufficient measures to prevent climate change and therefore not preventing the foreseeable harm caused by climate change. The Dutch government acknowledged the potentially harmful consequences of climate change, but argued it could not be ordered to act via a court procedure.
Continue Reading The Dutch Supreme Court Obliges the Dutch Government to Reduce Greenhouse Gas Emissions

As reported in our November 2018 GT Amsterdam Law blog post, use of an office building without a minimum energy label C (an energy index of 1.3 or better) will be prohibited as of 1 January 2023.

In view of this prohibition in the Dutch Buildings Decree, the ROZ (Dutch Real Estate Council) has…