Tijdschrift voor Agrarisch Recht - Volume 85, Issue 7/8, 2025

Abstract This article discusses the Nature Restoration Act (NRA) and its consequences for the Netherlands. This EU regulation sets restoration targets and deadlines for Member States, but does not impose direct obligations on individuals or companies. The NRA requires Member States to establish a national restoration plan including measures to restore designated ecosystems. The main obligation is to improve biodiversit Read More

Abstract The civil judgment HR 21 March 2025, ECLI:NL:HR:2025:437 in which there was talk of entering into a VOF at a later age gives cause to elaborate on some tax aspects of the case. In particular, the tax consequences of (prior) leasing and entering into the (private) cooperation agreement, taking over by will or pursuant to the cooperation agreement are further explained for the levying of income tax and transf Read More

Abstract Report of the annual meeting of the Association for Agricultural Law in 2025 is “Farmers in 2025: change, move or quit?”. Due to various developments, both social and legal, the average farmer today will ask himself the question whether his business can be continued in the future in the same way and/or at the same location. If this question must be answered in the negative, a farmer basically has three options: chan Read More