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Karel's Legal Blog 

Attorney / Lawyer Karel Frielink discusses legal issues relating to Aruba and the Netherlands Antilles (Curacao, Bonaire, St. Maarten, Saba and St. Eustatia).
Post Frequency: 1/day Last Entry: November 02, 2020 at 12:06:26 Recent Entries: 322
By Karel Frielink
Go to Karel's Legal Blog, find other International Law blogs, or browse all law blogs.
A HAPPY NEW YEAR TO ALL OF YOU
Posted on January 01, 2011To all for whom the new year starts on 1 January (Gregorian calendar) All of us at Spigthoff Attorneys & Tax Advisers LLC Curacao wish you a happy and prosperous 2011. Bon aña nobo i tur kos bon! We hope to be of service to you (again) in 2011. Best wishes, Karel Frielink (1 January 2011) .
REQUESTS FOR INFORMATION BY FOREIGN TAX AUTHORITIES
Posted on December 21, 2010A request for information needs to contain specific information The former Netherlands Antilles concluded several tax information exchange agreements (?TIEA?) during recent years. These TIEAs also apply to the newly formed country Curacao. The Tax Arrangement for the Kingdom (’TAK‘) is applicable within the Kingdom of the Netherlands, which includes Curacao...
PROPOSED REVIEW DUTCH CARIBBEAN CORPORATE CODE
Posted on December 14, 2010Various proposals not yes discussed here The prohibition of appointing Supervisory Directors besides a ?one-tier Board? will be deleted (Article 2:19 paragraph 1 proposed bill). Supervisory Directors being a legal entity are allowed to a limited extent (Article 2:19 paragraph 3 proposed bill)...
PROPOSED REVIEW DUTCH CARIBBEAN LEGISLATION ON CONFLICTING INTEREST
Posted on December 06, 2010The proposed bill gives shareholders more freedom Earlier in 2010, a draft bill was proposed to amend the Corporate Code (Book 2 Civil Code) of Curacao, St. Maarten, Bonaire, St. Eustatius and Saba (which formerly constituted the Netherlands Antilles)...
ELYSIANTS PRESENTS SPIGTHOFF NIGHT GOLF TOURNAMENT
Posted on November 26, 2010Your involvement in this entertaining event will help fund Caribbean Kids News What: The 1st Spigthoff Night Golf Tournament & Party When: Friday, December 3rd, 2010, from 18:00 thru 23:00 Where: Blue Bay Golf at Blue Bay Curacao Good cause: Caribbean Kids News For further information click here .
PROPOSED REVIEW DUTCH CARIBBEAN LEGISLATION ON DIRECTORS? LIABILITY IN BANKRUPTCY
Posted on November 24, 2010Defects detected in the annual accounts drawn up may be relevant Earlier in 2010, a draft bill was proposed to amend the Corporate Code (Book 2 Civil Code) of Curacao, St. Maarten, Bonaire, St. Eustatius and Saba (which formerly constituted the Netherlands Antilles)...
PROPOSED REVIEW DUTCH CARIBBEAN CROSS BORDER MERGER LEGISLATION
Posted on November 17, 2010Proposed bill introduces outbound mergers Earlier in 2010, a draft bill was proposed to amend the Corporate Code (Book 2 Civil Code) of Curacao, St. Maarten, Bonaire, St. Eustatius and Saba (which formerly constituted the Netherlands Antilles). Hopefully, the Bill comes into force in 2011...
PROPOSED REVIEW DUTCH CARIBBEAN LEGISLATION ON REPRESENTATION
Posted on November 10, 2010Restrictions in managing authority work through into the representative authority Earlier in 2010, a draft bill was proposed to amend the Corporate Code (Book 2 Civil Code) of Curacao, St. Maarten, Bonaire, St. Eustatius and Saba (which formerly constituted the Netherlands Antilles)...
PRESENTING FACTS IN DUTCH CARIBBEAN COURT PROCEEDINGS
Posted on November 03, 2010Facts must be presented fully and truthfully Legal proceedings are initiated by a petition filed with the Courts. A petition is a document stating, among other things, the names and addresses of the parties, the nature of the dispute (including the relevant facts of the case), the competent court, and the demand for relief...
RIGHT OF INQUIRY TO BE INTRODUCED IN THE DUTCH CARIBBEAN
Posted on October 27, 2010The bill grants far-reaching powers to the Common Court A proposal for amendments to Book 2 of the Civil Code (’BW‘) is pending before the Parliaments of Curacao and Sint Maarten as well as the Dutch Parliament as far as Bonaire, St. Eustatius and Saba are concerned...
VACATURES CURACAO: ADVOCATEN 3-5 JAAR ERVARING
Posted on October 26, 2010Omschrijving kantoor Spigthoff Curacao is een commercieel full-service kantoor met focus op ondernemingsrecht, financieel recht, belastingrecht en geschillenbeslechting. De advocaten en belastingadviseurs van Spigthoff adviseren en procederen op uiteenlopende rechtsgebieden en begeleiden transacties, zowel op de lokale markt als internationaal...
THE MANAGEMENT BOARD OF A DUTCH CARIBBEAN LEGAL ENTITY
Posted on October 18, 2010The management board is responsible for the day-to-day affairs The management board has the function of managing the legal entity, i.e., making policy and conducting the day-to-day management of such legal entity (NV, BV, Foundation or Association). The management board is responsible for the management of the entity and is authorized to represent it, except where [...
TODAY A NEW COUNTRY IS BORN: CURACAO
Posted on October 10, 2010Masha Masha Pabien! Pueblo di Korsou: A new journey had started on a route never taken before. Let’s all take pride in our heritage and let’s embrace our new country and mix the two with love and respect. We should value diversity and show respect for each other?s traditions...
THREE NEW PARTNERS AT SPIGTHOFF CURACAO
Posted on October 01, 2010Speech Karel Frielink – Launch Party 30 September 2010 Ladies and gentlemen! A very warm welcome to this Launch Party. Earlier on in 2010, Anne Marije Veenland (a tax adviser) and Martine Hofhuis (a lawyer) joined Spigthoff. Tomorrow, Phyllis van den Hout will join our firm as a lawyer as well...
THE DISMANTLING OF THE NETHERLANDS ANTILLES
Posted on September 30, 2010The Country known as the Netherlands Antilles will disappear as of 10-10-10 The country, the Netherlands Antilles, consists of Bonaire, Curacao, St. Maarten, St. Eustatius and Saba, and forms part of the Kingdom of the Netherlands. On 10 October 2010 the Netherlands Antilles will no longer exist...
CARIBBEAN KIDS NEWS
Posted on September 23, 2010CKN is seeking financial support Caribbean Kids News (CKN) is a unique program for Aruba, Bonaire, Curacao, St. Maarten, St. Eustatius and Saba, thus for six very special but quite different islands. For the first time a news program informs young people between 9 and 14 years and gives them a voice in the Caribbean region...
CASSATION IN THE DUTCH CARIBBEAN
Posted on September 16, 2010Cassation as a last resort The civil court system in the Netherlands Antilles consists of three tiers; first instance cases are brought before the Court of First Instance of the Netherlands Antilles and Aruba (with seats in Curaçao, Sint Maarten and Aruba)...
AUSTRIAN GAMING LAW IN VIOLATION WITH EU LAW
Posted on September 09, 2010European Court of Justice (9 September 2010): “Austrian legislation under which only companies having their seat in Austria have the right to operate casinos is contrary to European Union law” (click here for the press release). The Court of Justice finds that the obligation on persons holding concessions to operate gaming establishments to have their seat [...
GERMAN GAMING LAW IN VIOLATION WITH EU LAW
Posted on September 08, 2010Court of Justice of the European Union: “The public monopoly of the organisation of sporting bets and lotteries in Germany does not pursue the objective of combating the dangers of gambling in a consistent and systematic manner” (click here for more)...
STANDARDS OF DUE PROCESS APPLICABLE IN THE DUTCH CARIBBEAN
Posted on September 07, 2010The Supreme Court applies strict standards In respect of the standards of due process applicable in the Netherlands Antilles and Aruba, the European Convention for the Protection of Human Rights and Fundamental Freedoms (EVRM) applies, including article 6, which safeguards the right of due process...
THE DUTCH CARIBBEAN INCORPORATION DOCTRINE
Posted on August 31, 2010The courts apply the law of the state where the legal entity was incorporated The Netherlands Antilles adheres to the Incorporation Doctrine (Netherlands Antilles State Ordinance of 9 September 1960, which entered into force on the 10th of September 1960, P...
MOVING?
Posted on August 24, 2010Transfer of seat and cross-border conversion Globalization has made it very common for people to migrate to other countries. This not only applies to natural persons however, but also to legal entities. I.e. it is also possible for companies incorporated under the laws of the Netherlands Antilles to migrate to other countries...
WHAT YOU SHOULD KNOW ABOUT GEERT WILDERS BEFORE LISTENING TO HIS SPEECH ON 9/11
Posted on August 19, 2010Geert Wilders: ?There is nothing wrong with Islam? The Dutch congressman Geert Wilders (Freedom Party (Partij voor de Vrijheid)) will deliver a speech on September 11, 2010 in New York in opposition to the proposed building of a mosque close to Ground Zero...
NON-POSSESSORY PLEDGE UNDER THE LAWS OF ARUBA
Posted on August 17, 2010A non-possessory pledge requires a deed Security rights are an important issue, especially in financing transactions. A company may, for example, guarantee the obligations of another company under a certain loan facility. There are several alternatives, one of which will be discussed here...
SCANNED EVIDENCE UNDER THE LAWS OF THE DUTCH CARIBBEAN
Posted on August 10, 2010Electronic files will not be disregarded as evidence A Netherlands Antilles or Aruban court may only base its decision on facts. An alleged fact that is not disputed by the parties is considered to be such a fact, even if it does not correspond with reality...
KPMG CURACAO (NETHERLANDS ANTILLES) IS SEEKING: A (SENIOR) MANAGER/DIRECTOR ? AUDIT
Posted on August 06, 2010Professional for assurance engagements in the financial services sector KPMG is a US $ 20 billion professional services organization with 135,000 people operating in over 140 countries, helping turn knowledge into value for its clients worldwide. Excellent career opportunities are available with the KPMG Dutch Caribbean practice for their office in Curacao...
DIRECTORS? LIABILITY IN THE DUTCH CARIBBEAN
Posted on August 04, 2010Personal and several liability The members of the Board of Directors are personally and severally liable towards the NV (or BV, as the case may be) for any loss caused by the improper performance of duties. Each member of the Board who proves that he cannot be blamed for such improper performance and that the activities [...
PUBLIC TRANSPORTATION ON CURACAO
Posted on July 25, 2010Public transportation in the tourism industry Curacao is an increasingly popular tourist destination. As in many other tourist destinations, travel agencies and hotels offer various transportation services for tourists. Also, supermarkets, restaurants, car rental agencies or hotels, have started to offer (complimentary) transportation services for tourists...
LITIGATION AND SEIZURE
Posted on July 13, 2010A comparison of Dutch and Dutch Antillean law The intention of article 39 of the Kingdom Charter is to harmonize several fields of law, one of which being the Code of Civil Procedures, in the three territories of the Kingdom. There are, however, a number of differences between Dutch and Dutch Antillean law...
TAX INFORMATION EXCHANGE AGREEMENTS
Posted on July 06, 2010Tax Information Exchange Agreements (TIEA) and the Netherlands Antilles In today?s world the ?exchange of information? is considered an important topic worldwide, appearing in many different areas, in local and international political discussions, international agreements including the process of implementation of these agreements, and in amendments of local laws and existing treaties...
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Did I harass someone?
Oh, yes. This can be taken in as so many things, especially since you had testif...
How to evict a roommate?
First, in most jurisdictions "self-help" is not a remedy available to any party ...
I have worked for this employer for only three weeks. The employer makes up his own rules as to what he chooses to report for the purpose of property taxes. He tells me to "let them come after us". He defines Entertain
He arrogantly insists, "let them come after us." Well, if you are invo...
This has happened 3 or 4 times a month now- they have turned the electric off 2 days consecutively, the water off about 9 or 10 times now, and our heat has broken 5 times (once it would not shut off, and we were forced t
i say stick with the apartment. eventually, everything possible will be replaced...
The company I worked for forced me to quit instead of dealing with someone harassing me, what can I do?
Look up CONSTRUCTIVE DISCHARGE...................this looks like what happened t...

Did I harass someone?
Oh, yes. This can be taken in as so many things, especially since you had testif...
How to evict a roommate?
First, in most jurisdictions "self-help" is not a remedy available to any party ...
I have worked for this employer for only three weeks. The employer makes up his own rules as to what he chooses to report for the purpose of property taxes. He tells me to "let them come after us". He defines Entertain
He arrogantly insists, "let them come after us." Well, if you are invo...
This has happened 3 or 4 times a month now- they have turned the electric off 2 days consecutively, the water off about 9 or 10 times now, and our heat has broken 5 times (once it would not shut off, and we were forced t
i say stick with the apartment. eventually, everything possible will be replaced...
The company I worked for forced me to quit instead of dealing with someone harassing me, what can I do?
Look up CONSTRUCTIVE DISCHARGE...................this looks like what happened t...








