There has been much discussion about tax planning involving The Netherlands recently. One structure that has been criticised, is the so-called “informal capital” structure. This is understandable, as there are serious concerns regarding this structure in the light of EU State aid rules.
While a body of research on the growing body of EU civil procedural law has emerged, the perspective has mostly been top-down, one that seeks to systematise EU law, we believe that the perspective of the Member States, a bottom-up approach, has been explored to a limited extent.
Almost six years ago I made the transition from a job in the judiciary to working at the law faculty of Leiden University. I soon became aware of a lack of visible diversity among the faculty staff, although the student population did seem to be reasonably diverse.
Herstructureren lijkt in deze tijden van Corona de gewenste oplossing voor noodlijdende bedrijven, omdat hierbij werkgelegenheid behouden blijft. Maar waarmee moet een bestuurder rekening houden om in deze reddingspoging bestuurdersaansprakelijkheid te voorkomen?