2118 articles

Legal Encyclopedia

Comprehensive information about your rights and obligations. - Den Haag

Limitation Periods for Non-Material Damage Compensation

Limitation periods for non-material damage: 5-year rules, interruption and tips to preserve claims.

25 december 20251 min
Lezen

Reporting Housing Fraud: Integrity at Housing Associations

Report housing fraud anonymously at housing associations: subletting, fraud priority. Learn the process, sanctions and how you contribute to fair allocation.

25 december 20251 min
Lezen

Review After Final Judgment: Exceptions to Res Judicata

Review is an exceptional legal procedure following finality, governed by Article 457 of the Code of Criminal Procedure. New facts may lead to a retrial, subject to strict conditions for concrete evidence. This protects against errors without undermining legal certainty. (48 words)

25 december 20252 min
Lezen

Pension Equalization for Managing Directors: Practical Steps After Divorce

Discover the practical steps for pension equalization in DGA divorces, including actuarial calculations, tax conversion of the Old-Age Reserve (FOR), and reporting to the Tax and Customs Administration. Avoid penalties and double taxation.

25 december 20252 min
Lezen

Valuation of BV Shares in DGA Divorce: Methods and Valuations

Learn about the DCF, multiples, and net asset methods for share valuation in DGA divorce. Includes tax pitfalls and tips for valuers and notarial transfer.

25 december 20251 min
Lezen

Ne Bis in Idem After Final Conviction: Protection Against Double Jeopardy

Ne bis in idem (Article 68 Sr) prevents double jeopardy for the same act after finality. It applies to both convictions and acquittals, with exceptions for new facts. This principle ensures legal certainty and protects against repeated proceedings. (45 words)

25 december 20252 min
Lezen

Enforcement of Final Criminal Judgments: Practical Steps

Enforcement commences after finality (Article 557 CCP) via a PPS order. Imprisonment, fines, or TBS are executed with rights to suspension or provisional release. Convicted individuals receive a summons; opposition is limited. (42 words)

25 december 20251 min
Lezen

Tax Implications of Entrepreneurial Deduction in Director-Major Shareholder (DGA) Divorce

Overview of tax impacts such as FOR cessation, customary wage, and BV split in DGA divorce. Strategies to minimize tax burden.

25 december 20251 min
Lezen

Termination of Rental Agreement: Grounds and Procedure for Tenants

Discover the grounds for terminating your rental agreement, such as uninhabitable conditions, and the procedure through the court. Learn how to gather evidence and exercise your rights against a negligent landlord.

25 december 20251 min
Lezen

Deferring Pension for Tax Benefits

Deferring your pension increases your benefit in a tax-efficient manner: additional accrual, no revision interest, and retention of the labor tax credit. Ideal for maximizing net income by up to 8% per year.

25 december 20251 min
Lezen

Role of the Mediator in Administrative Law Settlements

Learn about the crucial role of the mediator in amicable settlements within administrative law. From intake to agreement: steps, qualifications, and high success rates for efficient dispute resolution.

25 december 20251 min
Lezen

Grounds for Exclusion of Criminal Liability and Final Acquittal

Grounds for exclusion of criminal liability (Articles 40-49 of the Dutch Penal Code), such as self-defence, lead to final acquittal. The defendant must establish plausibility; the Public Prosecution Service refutes it. This prevents punishment for justified acts and invokes ne bis in idem. (41 words)

25 december 20251 min
Lezen