dinsdag 24 januari 2017

Herengracht 282... Facebook... Mediazaken... Informatierecht... Justitie...

Herengracht 282 te Amsterdam.

https://www.neowin.net/news/facebook-holds-empty-office-in-amsterdam:

[...]

The Dutch expansion, according to De Pers, corresponds with the company's fiscal strategy. The lack of workers supposedly could allow the company to avoid taxation, which would go against Zuckerberg's previous quotation that his goal was to change the world, rather than make money. The Netherlands is a popular location for 'letterbox companies', with over 20,000 existing in the country. Google also holds a base in The Netherlands, with no employees. The reason the country is popular for this is because it does not levy tax on royalties earned from overseas. Musical groups such as the Rolling Stones and U2 have previously made use of this part of Dutch legislation.

Facebook Netherlands BV is owned by Delaware-based Facebook Global Holdings. According to the ActionAid charity, The Netherlands is second only to the state of Delaware as a tax haven for London-listed companies.

[...]

https://www.neowin.net/news/amsterdam-court-orders-facebook-to-cooperate-with-seX-video-scandal-investigation.

Brinkhof advocaten: +31 20 30 53 252 Dorien Verhulst.

Les affaires fiscales se traitent également à Amsterdam.

Inpsections: Missions

inspection-generale@justice.gouv.fr.

Sur les entreprises qui sont allées se logées à Amsterdam-Zuid. Même des entreprises Françaises.

Les Français débarquèrent à Amsterdam avec le Code Civil et les teXtes juridiques qu'il faut et... paru chez Dalloz, "Responsabilité des vendeurs et fabriquants".

Des vendeurs de quels produits illicites? Des fabriquants de quels produits litigieuX à Amsterdam où toute la jeunesse européenne débarque pour fumer.

Telefonisch contact Belastingen: +31 (0) 20 255 4800

Bel met vragen over belastingen en het maken van een afspraak om langs te komen telefoonnummer 020 255 4800 (ma. t/m vrij. van 8.00 - 18.00 uur)

in: https://www.amsterdam.nl/belasting-heffingen/overige-onderwerpen/contact-belastingen/telefonisch-020-255-4800

De gemeente politiek, de landelijke politiek is verantwoordelijk voor de goede gang van zaken:

Welke gemeenten moeten gebeld worden?

https://vng.nl/ONDERWERPENINDEX/JEUGD:

Adres: Nassaulaan 12, 2514 JS Den Haag

Telefoon: +31 (0) 70 373 8393

Een besloten vereniging: comment sont élus les maires des communes néerlandaises? comment sont payés les fonctionnaires municipauX? comment sont payés les fonctionnaires? Et qui paiera les retraites? Ed Nijpels du fonds de pension ABP, l'un des plus GROS au monde basée à Heerlen, dans le Limbourg de Frans Timmermans.

Du rififi dans la Finance européenne?

http://leidenlawblog.nl/articles/dutch-finance-minister-did-not-mislead-fortis-investors-the-role-of-the-financial-crisis-in-court:

Dutch-Belgian banking and insurance group Fortis was one of the first European financial institutions of substantial size to be hit by the global financial crisis. An accumulation of events, including the purchase of ABN Amro bank in 2007, the financial crisis and the collapse of Lehman Brothers significantly affected the financial standing of Fortis. Clients lost confidence in the bank and started to withdraw their deposits, threatening Fortis’ continued existence. To prevent Fortis’ immediate demise, on Sunday 28 September 2008 the governments of Belgium, Luxemburg and the Netherlands announced their financial support of the failing group. The Dutch government guaranteed a capital injection of EUR 4.0 billion. However, five days later, on 3 October 2008, nationalisation turned out to be inevitable and as a consequence, Fortis investors saw the value of their investments evaporate: The share price plunged from EUR 5.60 to EUR 1.93.

A group of investors started a collective action. They claimed both Fortis and the State of the Netherlands had made misleading statements about Fortis’ financial situation, which allegedly triggered these investors to buy shares in Fortis. The Amsterdam Court of Appeal held that the statements made by Fortis were misleading, but that the statements made by the State, primarily through the former Minister of Finance, had not misled investors in the run-up to the nationalisation. On 30 September 2016, the Dutch Supreme Court upheld this decision.

What role did the financial crisis play in court? The context of the crisis proved a crucial factor in the decision that the statements made by the State were not misleading. It could, however, be argued that the crisis should have played another role – that of a justification – particularly where it concerns statements, which were almost undeniably misleading. I will illustrate these two distinct roles hereinafter. For that purpose, I will use the Court of Appeal’s distinction between statements made in two periods: i. the period between announcing the first rescue operation (28 September) and the day the Minister knew that more serious measures were necessary (30 September), and ii. the period between the day the Minister knew that more serious measures were necessary (30 September) and the nationalisation (3 October).

An example of a statement by the State in the first period, made immediately after announcing the first rescue operation, was the Finance Minister saying: “Fortis is gered.” (Fortis is saved.) Was this statement misleading, especially considering the nationalisation that took place a few days later? The courts say no. The ‘reasonable investor’ (maatman-belegger) would (or should) have interpreted these words in the light of their context: a global financial crisis, an almost-insolvent Fortis and a dilemma. The phrase “Fortis is saved” did not mean “Fortis is a safe investment”, but “Fortis is saved. For now.” In addition, the Minister had no other option but to brim with confidence to give his rescue plan a chance. This strategy legitimately trumps warning the public that more serious measures may be necessary. The reasonable investor should have considered the Minister’s dilemma in its decision-making. Hence, in the context of the financial crisis this statement was not misleading.

In regard to statements made by the Minister in the second period, the above reasoning does not seem justified. To illustrate this: On 2 October 2008 the Minister informed Parliament about the first rescue operation, withholding that the operation had failed, more serious measures were necessary and that negotiations had started. Would the context of the financial crisis also in this case support the conclusion that these incomplete statements were not misleading? The Court of Appeal answered in the affirmative. The Advocate General of the Supreme Court disagrees. He argues that the information withheld was of such crucial importance to investors, that even within the context of the financial crisis these statements must qualify as misleading. Did the State then disseminate misleading information? Arguably, yes. Would it mean the State should compensate the investors? Probably not, as the financial crisis should have been attributed another role, viz. a justification of the misleading statements. The conclusion therefore should have been that these statements were indeed incomplete and misleading, but that withholding information was justified considering the major interests of the financial system and the public at large.

Both roles will ultimately lead to the same result: the State not having to compensate the investors. Moreover, the investors and Fortis’ successor, Ageas, have agreed on a settlement. So all in all, a satisfactory outcome. The courts acknowledged the turmoil, unprecedentedness and dilemmas characteristic of the financial crisis. However, they neglected to fully exploit the flexibility of our legal system, culminating in a result that failed to set a practically and dogmatically correct precedent for any future crisis.

Et la Commission de Wit? Avec Neelie Kroes?

https://nl.wikipedia.org/wiki/Parlementair_onderzoek_financieel_stelsel:

[...]

De commissie werd ingesteld op 24 juni 2009. De volgende personen maakten deel uit van de commissie:
Jan de Wit (SP) - voorzitter
Luuk Blom (PvdA)
Helma Neppérus (VVD)
Fatma Koşer Kaya (D66)
Ernst Cramer (ChristenUnie)
Dion Graus (PVV) - voortijdig opgestapt
Jan Schinkelshoek (CDA) - ondervoorzitter
Jolande Sap (GroenLinks)
Edith Schippers (VVD)

[...]

https://nl.wikipedia.org/wiki/Parlementaire_enquête_naar_het_Financieel_Stelsel

Les téléspectateurs s'informaient déjà à l'époque sur le qui a fait quoi depuis les années 90.

P.s: Pourquoi mettre cela en ligne? Parce que GOOGLE social Europe a suivi le déroulement des discussions à l'époque. Neelie Kroes ne voulut hélas pas répondre à certaines questions, elle se dit bénéficier de l'immunité dont jouissent les fonctionnaires européens à l'époque: est-ce bien correct tout ça? Les Européens peuvent se poser la question en ligne avec la DG-Connect tout simplement.

http://leidenlawblog.nl/articles/does-the-eu-have-a-grip-on-credit-rating-agencies

Sur les conflits d'intérêts dans la BIG finance.

http://leidenlawblog.nl/about:

The Leiden Law Blog is part of the Leiden Law School, Leiden University. The authors are legal experts or jurists working at our faculty. The Leiden Law Blog stands out by reacting to the latest news while at the same time touching on the research being performed within our faculty. The authors blog in a personal capacity.

https://www.google.nl/#q=how+to+become+a+jurist - https://www.google.fr/comment-devient-on-juriste.

Palais de Justice de Paris

5 Quai de l'Horloge, 75001 Paris, Frankrijk

Telefoon: +33 1 44 32 50 50

https://www.courdecassation.fr/publications_26/publications_observatoire_droit_europeen_2185:

Michel, « Contrôles fiscaux et secret bancaire », commentaire de CJUE, arrêt du 14 avril 2016, Sparkasse Allgäu, C-522/14, Europe n° 6, Avril 2016, comm. 198

Perrotin, « Fraude fiscale : le plan d’attaque de la Commission européenne », LPA 2016, n°107, p.4

Berlin, « Chronique de fiscalité », RTD eur. 2016, p.77

[...]

https://www.courdecassation.fr/venements_23/colloques_4/2017_7941/chartes_codes_35790.html

https://www.courdecassation.fr/venements_23/relations_internationales_5/pays_bas_7604/reforme_cour_34193.html avec la participation de Maarten Feteris depuis La Haye:

[...]

Enfin, M. Feteris a commenté la réception du droit européen par les Pays-Bas, tout particulièrement en ce qui concerne l’application du contrôle de proportionnalité. Les échanges qui ont suivi ont aussi permis d’évoquer les rapports entre la Cour suprême et les juridictions du fond, les modes de publication, de classement et d’anonymisation des arrêts, ainsi que le fonctionnement du bureau scientifique (service de documentation) et les modes de recrutement des magistrats de la Cour suprême.

[...]

Où en est-on dans les affaires européennes faites de fiscalité ne se soumettant pas forcément à la loi du bon sens: les plus GROS revenus devant s'acquitter normalement des impôts et les investisseurs ne pas investir dans les secteurs très controversés.

C'est quoi la Responsabilité Sociale des Entreprises? Corporate Social Responsibility en anglais.

http://www.lefigaro.fr/impots/2017/01/23/05003-20170123ARTFIG00291-le-fisc-va-multiplier-les-controles-des-comptes-des-entreprises-sans-se-deplacer.php

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