Karel’s Legal Blog

Calls to kill Mr. Wilders should be strongly condemned
Freedom of expression is one of the cornerstones of the Dutch democracy. Within the boundaries of the law, one may say whatever one wants to. However, even within these boundaries, expressing one’s view can be highly irresponsible, especially if the purpose thereof is to demonize and offend others. […]

Filed under: legal by Karel.Frielink
Comments Off

150 + 75 members seems too much
The Dutch House of Representatives or Lower House (‘Tweede Kamer’) has 150 members (MPs). Members of the Lower House receive an allowance for expenses for their work. This is called a compensation. The amount of the compensation is € 83,398.32 per MP per year. They also receive a holiday allowance […]

Filed under: legal by Karel.Frielink
Comments Off

It’s not merely a mailbox
According to the OECD (Organization for Economic Co-operation and Development), a tax haven (or offshore jurisdiction) is a jurisdiction which actively makes itself available for the avoidance of taxes which would otherwise be paid in a higher tax jurisdiction. There are more and less advanced offshore jurisdictions. The concessions and benefits […]

Filed under: legal by Karel.Frielink
Comments Off

The lessee will be protected (in principle)
As a general principle, the rights of a lessee must be protected in the event leased property is sold.
Therefore, according to Dutch Caribbean law, in the event of the sale of a leased property, either a regular sale or through a foreclosure sale, the (material) obligations in the lease […]

Filed under: legal by Karel.Frielink
Comments Off

It is common practice
It is common practice around the world for (dealing rooms of) banks and brokers to tape conversations with their clients in order to avoid misunderstandings as to the selling or buying instructions given by the clients. There are no specific laws or regulations in the Netherlands Antilles applicable on this aspect of […]

Filed under: legal by Karel.Frielink
Comments Off

A license is required
In many international group structures, one or more Netherlands Antilles legal entities or companies (offshore companies) are inserted. This is mainly done for tax reasons. Another reason for using a Netherlands Antilles company may be to have a company with a seat in a respected jurisdiction with a well functioning legal and […]

Filed under: legal by Karel.Frielink
Comments Off

Permanent establishment creates a taxable presence
Foreign companies may wish to promote their products in Aruba. Do marketing activities result in taxable activities in Aruba?
In Aruba the profit tax law applies the concept of the permanent establishment that creates a taxable presence without providing a definition. In practice one believes that the concept includes the representative […]

Filed under: legal by Karel.Frielink
Comments Off

Undercover operation and huge TV circus ethical?
Crime reporter Peter R. de Vries paid the 34-year old business man who befriended and secretly recorded Joran van der Sloot some US$ 35,000. Bounty hunters are a well-known phenomena, also on TV, as are rewards offered by police or private persons. We have all seen episodes of ‘America’s […]

Filed under: legal by Karel.Frielink
Comments Off

Not yet, not yet at all
Dutch television aired a videotape last Sunday, in which Joran van der Sloot says he was with Natalee Holloway on an Aruban beach when she apparently died and that a friend of his with a boat disposed of Holloway’s body (further details here on CNN and here). According to crime reporter […]

Filed under: legal by Karel.Frielink
Comments Off

Draft bill presented
Last month a draft bill for new statutory provisions governing contracts of insurance was presented for debate to professional circles such as insurance companies, intermediaries, the chamber of commerce, consumer organizations, the bar association, and the central bank. The draft’s author: Prof. Jan de Boer, member of the Netherlands Antilles and Aruba appeals […]

Filed under: legal by Karel.Frielink
Comments Off