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15 Apr 2024

THRESHOLDS REGARDING ANNUAL ACCOUNTS INCREASED

On 13 March 2023 the Order in Council ("OiC") pursuant to which the thresholds for, among other things, the audit requirement of annual accounts are increased entered into force. The OiC transposes Directive 2013/34/EU of the European Commission which was published on October 19, 2023 into Dutch legislation.

News

10 Feb 2025

The (pre-trial) right of inspection: excludable?

The new law of evidence, which came into force in early 2025, has already been the subject of extensive discussion and debate. One of the most striking changes is the introduction of the pre-trial right of inspection. This allows a party to request data – such as written documents and electronic information – from a counterparty or third party, without court intervention. In principle, the counterparty and third party are obliged to comply. Under former law, a party had the right of inspection only when granted by the court in legal proceedings. An as of yet unanswered question is whether and to what extent the (pre-trial) right of inspection can be excluded. In other words: can parties agree that they are not obliged to comply with a (future) information request?

News

19 Dec 2024

WHOA SPECIAL – 3. TEIL

Der Restrukturierungsversuch eines Unternehmens kann durch verschiedene Parteien gefährdet werden. Damit der Schuldner das Unternehmen erfolgreich restrukturieren kann, bietet das WHOA-Gesetz dem Schuldner unterschiedliche Schutzmaßnahmen.