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2025-04-doc2 Cryptocurrencies ‘property right?, and the Dutch Tax man

Can cryptocurrencies be taxed? My eye fell on a case of 25 April this year from the Netherlands Supreme Court (Tax Chambers) A taxpayer (X) believes that cryptocurrencies (in this case bitcoins and altcoins) are not ‘property rights’ (‘vermogensrechten’) and are therefore not to be taxed as income (in the meaning of Box 3 Dutch Income Tax). After the Tax… Read More »2025-04-doc2 Cryptocurrencies ‘property right?, and the Dutch Tax man

2025-04-doc1 The European pre-pack is slowly being unpacked

EU member states’ different and unharmonized insolvency and restructuring laws have long been regarded as one of the greatest obstacles to the free movement of capital in the EU. That is within the EU in general and to cross-border investments from third countries. On 7 December 2022, the European Commission published a proposal for a Directive harmonising certain aspects of… Read More »2025-04-doc1 The European pre-pack is slowly being unpacked

2025-03-doc2 Rembrandt’s insolvency estate: the etching press?

Last week I reported on LinkedIn that available documents from the 17th century showed that Rembrandt used three etching presses throughout his life. In response to a question from an English artist, I addressed the etching press that (may or may not) have been part of his bankrupt estate in 1656 (www.rembrandtsmoney.com, and other podcast channels, titled “RM24017 – Where… Read More »2025-03-doc2 Rembrandt’s insolvency estate: the etching press?

2025-03-doc1 Annex A and the erosion of European insolvency law

In the European Union (EU), to have an insolvency proceeding recognised in another member state, everything comes down to having the specific proceeding listed in Annex A of the Insolvency Regulation (Recast). The system has grown to become a mockery of a sound and efficient system of European insolvency law. The structure of international insolvency law within the EU (with… Read More »2025-03-doc1 Annex A and the erosion of European insolvency law

2025-02-doc2 Doelmatig privaatrecht – Rotterdamse Jonge Meesters bundel

Is continuïteit een doel van het privaatrecht? Dat is het door de jaren heen wél voor een groep van rechten-docenten van de Erasmus School of Law, Afdeling Law & Business, tezamen met een jaarlijks wisselende groep van hun master-studenten. Voor mij ligt het (alweer) zeventiende deel in de Jonge Meesters-reeks (uitgave Boom, Den Haag). Op mijn blog kondigde ik de… Read More »2025-02-doc2 Doelmatig privaatrecht – Rotterdamse Jonge Meesters bundel

2025-02-doc1 Insolvency and restructuring: what will the European Commission be doing in 2025?

European policies can influence current and new initiatives for EU regulations. What does 2025 have in store? On 27 November 2024, the European Parliament voted in favour of a new College of Commissioners proposed by President Ursula von der Leyen at the start of her second term as head of the European Commission. It was, however, not a clear win.… Read More »2025-02-doc1 Insolvency and restructuring: what will the European Commission be doing in 2025?

2025-01-doc1 Towards a new EU-wide legal statute for an Innovative European Company

Former European Central Bank president Mario Draghi published in September 2024 his longawaited report, “The future of European competitiveness”.  It sets out its already widely discussed competitiveness strategy for Europe. Draghi, who  became known as the saviour of the Euro during the Euro crisis, has proposed the creation of an Innovative European Company, the status of which would provide companies… Read More »2025-01-doc1 Towards a new EU-wide legal statute for an Innovative European Company

2024-12-doc5 Dutch court rules on foreign directors’ liability in landmark Petrobras case

At the end of October, a Dutch court dismissed a claim by a group of affected shareholders of Brazilian oil company Petrobras, ending a case that has been spanning for some 10 years. The shareholders will not receive compensation for price drops (“koersverlies”) caused by a bribery scandal in the multi-year, mass claims case. In this case, investors claimed damages… Read More »2024-12-doc5 Dutch court rules on foreign directors’ liability in landmark Petrobras case

2024-12-doc4 The Anatomy of Corporate Insolvency Law

Bork and Mangano. Without a doubt, the editors of this book, Prof. Reinhard Bork (Germany) and Prof. Renato Mangano (Italy), are among the most productive European scholars in the broad field of insolvency law. I’ve reviewed several of their writings (consult my blog: www.bobwessels.nl). These are among the most instructive and well-detailed works. This time, together with a group of… Read More »2024-12-doc4 The Anatomy of Corporate Insolvency Law

2024-12-doc3 T&C Insolventierecht 14 druk 2024

Het verging mij een beetje als op een dag dat je meest favoriete ontbijtbeleg opeens in een nieuwe verpakking op tafel staat. Is de smaak nog hetzelfde? Waarom die nieuwe emballage eigenlijk? Op de Wolters Kluwer site staat dat alle delen van Tekst & Commentaar een nieuwe ‘look & feel’ hebben gekregen. Meest opvallend: een groter formaat (‘waardoor de boeken… Read More »2024-12-doc3 T&C Insolventierecht 14 druk 2024