ECLI:NL:RBAMS:2025:1453 Rechtbank Amsterdam, 05-03-2025, C/13/747331

Liability for fraud and breaches of warranties in an M&A transaction. The Target’s CFO improperly approved certain cost deferrals and a provision for holiday accruals, intending to conceal the Target’s lower profitability in 2022 (the year preceding Completion). These actions are attributable to the Seller under well-established Supreme Court case law. The applicable standard is that actions … Read More