At the Ahead of Tax & Legal Conference 2023, taking place on 1 June 2023, Baker McKenzie tax and legal experts will highlight three important themes: race to net zero, innovation and the international business climate.

On 24 May 2022, the Dutch Supreme Court passed judgment between, on one hand, the Royal Dutch Shell PLC and 15 of Shell’s in-house lawyers (“Shell”), and on the other hand, the Dutch Public Prosecution Service.1 The Supreme Court held that both Shell’s and the Public Prosecution Service’s complaints were inadmissible because the decision of the court of first instance should be considered as an ‘interim decision’ (in Dutch: ‘tussenbeschikking’), and interim decisions are not open to cassation. The Supreme Court took the opportunity to provide some insights in relation to the scope and application of legal professional privilege of in-house lawyers by way of obiter dictum.