Advertising, Marketing & Promotion Comparative Guide

1 Legal framework

1.1 What are the main legislative and regulatory provisions that govern advertising in your jurisdiction?

In the Netherlands, advertising is primarily governed by consumer protection laws such as:

• the Unfair Commercial Practices Act; and
• the Distance Selling Act, which is part of the Civil Code and is based on:
• • the EU Unfair Commercial Practices Directive;
  • the EU Consumer Rights Directive;
  • the EU Unfair Contract Terms Directive;
  • the EU Consumer Sales Directive; and
  • the Price Indication Decree (based on the EU Price Indication Directive).

Other important Dutch laws applicable to advertising include:

• the Telecommunications Act, based on the EU E-privacy Directive; and
• the Media Act.

IP laws may regulate advertising content, such as the Copyright Act.

There are also sector-specific laws that include advertising rules for certain products or services, such as:

• food products;
• medicinal products;
• tobacco products; and
• financial services.

1.2 Which bilateral or multilateral instruments or treaties with effect in your jurisdiction (if any) have particular relevance for advertising in your jurisdiction?

In the Netherlands, the following bilateral or multilateral instruments or treaties have particular relevance for advertising:

• the EU General Data Protection Regulation (GDPR);
• the EU Digital Services Act (which will came into force on 16 November 2022 and will apply from 17 February 2024);
• the EU Claims Regulation;
• the Benelux Convention on Intellectual Property; and
• the EU Trademark Regulation.

1.3 What industry codes or guidelines have relevance for advertising in your jurisdiction?

The Netherlands has a self-regulatory advertising system. Consumers and competitors may file complaints with the Advertising Code Committee (ACC) regarding advertising that they consider does not comply with the general Advertising Code or the special advertising codes aimed at specific industries or types of advertising, as follows:

• the Code for Field Marketing 2023;
• the Advertising Code for Alcoholic Beverages;
• the Advertising Code for Alcohol-Free and Low-Alcohol Beer;
• the Letter Box Advertising, Door-To-Door Sampling and Direct Response Advertising Code;
• the Advertising Code for the Use of the Postal Filter 2021;
• the Code for the Distribution of Unaddressed Printed Advertisements;
• the Code for the Distribution of Advertisements by Email 2012;
• the Advertising Code for Telephone Information Services;
• the Advertising Code for Games of Chance Offered by Licensees, by Virtue of the Betting and Gaming Act 2015;
• the Advertising Code for Online Games of Chance 2023;
• the Code for Sustainability Advertising;
• the Code for Passenger Cars;
• the Advertising Code for Travel Offers 2014;
• the Mobile Services Advertising Code;
• the Advertising Code for Social Media and Influencer Marketing;
• the Code for Telemarketing 2021;
• the Advertising Code for Food Products 2019;
• the Code for Advertising Directed at Children and Young People;
• the Code for Advertising Medicines to the General Public 2019;
• the Advertising Code for Self-Care Medical Products 2019;
• the Code for Health Product Promotion;
• the Advertising Code for Cosmetic Products 2023;
• the Infant and Follow-On Formula Advertising Code; and
• the Code for Medical Cosmetic Treatments Performed by Physicians.

Sector-specific self-regulatory codes and guidelines have been established by other Dutch self-regulatory authorities, such as:

• the Code of Conduct for Pharmaceutical Advertising by the Dutch Foundation for the Code for Pharmaceutical Advertising (CGR);
• the Code of Conduct for Advertising Infant Formula by the Association of Dutch Manufacturers of Infant and Dietary Foods (VNFKD);
• the Code of Conduct for Promotional Games of Chance of chance by the Netherlands Gambling Authority (KSA);
• the Code for the Promotion of Veterinary Products by the Royal Dutch Veterinary Association and the Branch Association of Manufacturers and Distributors of Veterinary Medicines; and
• important guidelines published by the Netherlands Authority for Consumers and Markets (ACM) applicable to advertising, such as:
• • the Guidelines on the Protection of Online Consumers; and
  • the Guidelines on Sustainability Claims.

1.4 Which bodies are responsible for implementing and enforcing the advertising regime in your jurisdiction? What is their general approach in doing so?

The following bodies are responsible for implementing and enforcing the advertising regime:

• The Dutch Media Authority enforces the Media Act (surreptitious advertising, sponsorship);
• The ACM enforces the Telecommunications Act (spam ban) and monitors (unfair) commercial practices;
• The Dutch Data Protection Authority enforces the GDPR;
• The Netherlands Food and Consumer Product Safety Authority enforces all cases concerning human and animal health, based on, for example:
• • the EU Claims Regulation;
  • the Regulation on Food Information to Consumers (1169/2011/EU);
  • the Commodities Act; and
  • the Tobacco Act;
• The Health and Youth Care Inspectorate enforces all cases concerning medicinal products, devices and services; and
• The KSA enforces the Betting and Gaming Act.

These bodies focus mainly on major violations and often issue a warning first. However, they are authorised to impose high fines. The Public Prosecution Service also plays a role in some cases, as some violations may also breach criminal laws.

Self-regulatory bodies are responsible for enforcing (sector-specific) codes. For example:

• the ACC handles complaints regarding the Advertising Codes;
• the Promotion of Veterinary Products Committee handles complaints regarding the Code for the Promotion of Veterinary Products;
• the Inspection Board for the Public Promotion of Medicines and Health Products monitors the market and reviews all types of advertising for medical products, health products and medical devices (ie, clearance);
• the Dutch Foundation for the Code for Pharmaceutical Advertising monitors the advertising of prescription-only medicines; and
• the VNFKD is responsible for implementing and enforcing the advertising regime on infant and follow-up formula.

2 Authorisation and clearance

2.1 Do advertisers need any kind of licence or authorisation in order to operate in your jurisdiction?

In the Netherlands, advertisers generally do not need statutory pre-approvals to operate. In some industries – particularly those involving alcohol, medical devices and medicinal or health products – there may be a requirement for pre-approval through self-regulation. For example, members of the Foundation for Responsible Alcohol Consumption (STIVA) – the sector organisation for alcohol advertising – must clear all ads for radio, television and cinema with STIVA before publication. Only organisations participating in the self-regulation system are obliged to seek pre-approval. Nevertheless, it is advisable for all advertisers to adhere to the self-regulatory framework.

2.2 Do ads require any kind of clearance before they can be released in your jurisdiction?

Upon request, the Inspection Board for the Public Promotion of Medicines and Health Products can perform a preventive assessment of ads for health products to ensure compliance with the Code for Health Product Promotion. If the ad is approved, an approval number is provided, which can be included in the ad. Additionally, based on the Code of Conduct for Pharmaceutical Advertising, written pharmaceutical advertising must be reviewed by a scientific service, charged with providing information on the medicinal products advertised, prior to dissemination.

With respect to other areas, in most cases there are no pre-clearance requirements. However, individual media usually apply their own general conditions, based on which they may refuse to broadcast an ad. Additionally, the ACC offers clearance advice (for a fee) on ads, although this advice offers no guarantees.

3 General advertising regime

3.1 What general rules and requirements apply to ads in your jurisdiction?

In the Netherlands, ads must:

• be recognisable as such, in accordance with the law, codes and principles; and
• not be contrary to provisions of good taste and decency.

In general, the form and content of an ad must not undermine confidence in advertising or arouse feelings of fear or superstition. Also, advertising must not be dishonest, which means that it must not:

• contravene the requirements of professional diligence (ie, the standard of special skill and care which a trader may reasonably be expected to exercise towards consumers, commensurate with honest market practice and/or the general principle of good faith in the trader's field of activity); or
• disrupt the economic behaviour of the average consumer reached or targeted by the product.

Certain types of misleading and/or aggressive advertising are considered to be dishonest. The burden of proof regarding the content (eg, claims) of an ad rests with the advertiser.

3.2 What rules and requirements apply to puffery in your jurisdiction?

There are no specific rules and requirements that apply to puffery. Under Dutch law, making exaggerated statements or statements which are not meant to be taken literally (ie, 'puffery') is considered common and legitimate advertising. Puffery in itself does not make an ad unlawful, since the use of such exaggerated statements in advertising has become so commonplace that the public will not perceive this type of communication as an objective claim. Whether a claim is regarded as 'common' (and thus as puffery) and not as an objective claim will be decided based on the perception of the average consumer. The 'average consumer' is a consumer who is:

• reasonably well informed; and
• reasonably observant and circumspect.

As a rule of thumb, the more that a claim conveys objectivity, the more likely it will not be regarded as puffery and substantiation will be required for the claim not to be misleading. The courts or the Advertising Code Committee will decide whether a claim must be substantiated on a case-by-case basis.

3.3 Under what circumstances must claims in ads be substantiated?

Substantiation is important for advertising claims. Claims may not be untrue or misleading. According to Dutch law, the burden of proof regarding the material correctness and completeness of factual information in advertising rests with the advertiser. The perception of the average consumer is relevant. The advertiser must be able to substantiate any advertising claim as it is perceived by the average consumer (see question 3.2). If the average consumer is likely to interpret the claim as an objective claim, the advertiser must substantiate it with objective proof and/or research.

The inclusion of substantiation for claims in the ad itself is not generally required, unless the claim is considered comparative advertising. Comparative advertising:

• should be verifiable for the consumer; and
• should include or refer to information to allow the average customer to verify that the comparison is factually accurate.

Furthermore, if a request is made by a competitor, the court may require substantiation evidence to be provided within a short timeframe. If a claim cannot be (sufficiently) substantiated, it is presumed to be misleading.

Certain types of claims may need more substantiation (eg, (absolute) environmental claims). Furthermore, claims related to health and medical benefits must:

• be supported by scientific evidence; and
• meet the regulatory requirements.

3.4 What rules and requirements apply to the use of the following? (a) Test results; (b) Survey results and (c) Testimonials.

(a) Test results

We define 'test results' as the outcome of (independent) studies in which an advertiser or its product or service is assigned a certain score or rating. In the Netherlands, there are no specific rules that apply to the use of test results. The general rules on misleading commercial practices apply. Test results presented in advertising should be correct and not misleading.

However, based on experience and case law, there are some best practices worth mentioning. If test results are used in the context of an objective comparison, different requirements apply (in addition to the usual requirements for comparative advertising). For example:

• both the research methodology and execution must be scientifically justified;
• there must be a statistically significant difference between the products compared to be able to declare a winner;
• the test group must be representative; and
• the results must be verifiable.

It is misleading to falsely present old results as if they are up to date. Therefore, when the market situation changes, it is necessary to check whether an ad that relies on test results or in which test results are communicated is still accurate and adjust it as necessary.

(b) Survey results

We define 'survey results' as the results of market research. In the Netherlands, there are no specific rules on the use of survey results. The general rules on misleading commercial practices apply. The survey must be properly designed in order to be able to rely on it to substantiate any advertising (claims) – for example, leading questions should be avoided when conducting a survey.

(c) Testimonials

A 'testimonial' is a written or spoken statement, often from a satisfied customer or user, that attests to the quality, effectiveness or positive experiences of a product or service. Testimonials are typically used in advertising to build trust and credibility. General advertising rules and requirements apply to testimonials. Advertisers must therefore ensure that testimonials are identifiable as advertising and are truthful. Testimonials that are communicated through social media (eg, by influencers) are generally assessed in the light of the specific self-regulatory Advertising Code for Social Media and Influencer Marketing.

Testimonials can take various forms, including customer reviews. Customer reviews are subject to specific rules and requirements based on unfair commercial practices law. For example, advertisers publishing customer reviews must disclose how they ensure that the reviews have been submitted by real consumers who have actually purchased the product or service. Customer reviews may be presented as such only if the advertiser has taken reasonable and proportionate efforts to verify their authenticity. These rules explicitly prohibit traders from altering customer reviews and ratings of their products or services. In addition, paying people to write fake reviews is prohibited under these rules.

3.5 What rules and requirements apply to the protection of minors?

The rules and requirements governing the protection of minors are included in:

• the Media Act; and
• the Code for Advertising Directed at Children and Young People (KJC).

Based on the Media Act, product placement in media aimed at children under the age of 12 is prohibited. Organisations offering online services likely to be accessed by children must:

• take into account the specific vulnerabilities of children in their advertising practices; and
• not exploit or inappropriately attempt to influence children.

Based on the KJC, advertising aimed at minors must:

• be recognisable as such;
• not encourage minors to buy or persuade their parents or others to buy a product;
• not take advantage of the special trust minors have in specific persons (eg, parents or teachers); and
• not show minors in dangerous situations for no reason.

Additionally, advertisers should refrain from encouraging minors to advertise their product or service (eg, free items in a game in return for a 'like').

Provisions on the protection of minors are also included in specific advertising rules. For example, based on the Advertising Code for Alcoholic Beverages, alcohol advertising:

• may not reach an audience comprised more than 25% of minors; and
• is not allowed in media aimed at minors or on radio or television prior to, during or immediately after programmes with an audience comprised more than 25% of minors.

The Advertising Code for Food Products includes specific rules on food advertising aimed at children (up to 12 years old). Advertising for games of chance may not be directed at minors (Advertising Code for Games of Chance Offered by Licensees, by Virtue of the Betting and Gaming Act and the Advertising Code for Online Games of Chance).

3.6 Are certain forms of advertising prohibited in your jurisdiction?

In the Netherlands, specific forms of advertising – particularly in relation to certain products or services – are prohibited. For example, guns may not be advertised. Ads for online gambling services directed at the general public (except sponsorship) were recently prohibited. Additionally, strict restrictions apply to the advertising of certain products and services, including:

• drugs;
• tobacco (including related products such as electronic heating devices, vapes and e-liquids);
• medicinal products;
• (online) gambling; and
• alcohol (including alcohol-free and low-alcohol beer).

Furthermore:

• advertising for certain (unhealthy) foods aimed at children (up to 12 years old) is prohibited; and
• there is a ban on spamming (see question 6).

In some regions, additional advertising bans apply. For instance:

• the advertising of meat, fish and fossil fuels at bus stops in North Holland is prohibited; and
• Haarlem plans to introduce a ban on the advertising of meat products in public spaces in 2024.

4 Misleading advertising

4.1 On what grounds will an ad be found to be misleading in your jurisdiction? How does the process unfold?

Advertising will be considered misleading if:

• it contains false information; or
• the advertising, including its overall presentation:
• • deceives or is likely to deceive the average consumer (even if the information is factually correct) in relation to one or more of the elements included in Article 6:193c of the Civil Code (eg, the main characteristics and price of a product); and
  • causes or is likely to cause the average consumer to take a transactional decision that he or she would not have taken otherwise.

Advertising can also be misleading if it does not include essential information that a consumer needs to make an informed transactional decision. If an ad qualifies as an 'invitation to purchase' (ie, it specifies the price of a product), specific information must be included, such as:

• the main characteristics and the full price of the product; and
• the identity of the advertiser.

The Civil Code also includes a blacklist of commercial practices that are considered misleading under any circumstances, such as:

• bait and switch; and
• fake reviews.

Consumers and competitors can:

• file a complaint about misleading advertising with the ACC or start civil proceedings; and
• notify:
• • the Netherlands Authority for Consumers and Markets (ACM);
  • the Netherlands Food and Consumer Product Safety Authority;
  • the Health and Youth Care Inspectorate; or
  • the Dutch Foundation for the Code for Pharmaceutical Advertising (see question 9.3).

The ACC can recommend that an advertiser discontinues advertising that is not compliant with the Advertising Codes (without imposing fines or prohibitions), but its recommendations are generally followed by advertisers and have (informal) authority with the Dutch courts. Court proceedings offer the advantage of obtaining injunctions, damages and rectifications (see question 9.2).

4.2 If an ad is found to be misleading, what are the consequences for the advertiser?

If an ad is considered misleading by the ACC, the ACC may recommend the advertiser to discontinue the relevant misleading advertising practice. The recommendations of the ACC are not binding but are generally followed by advertisers and have (informal) authority with the Dutch courts. In addition, final decisions of the ACC are followed by nearly all Dutch media, resulting in the relevant ad no longer being broadcast. Furthermore, decisions of the ACC are published online and if the circumstances so warrant, the ACC may ask the secretariat to publish a decision as an alert (which means that the secretariat will bring the decision to the attention of the public by means of a press release in associated media; to interested individuals or organisations and via placement on www.reclamecode.nl). The ACC may not impose financial penalties or (binding) prohibitions.

If an ad is considered misleading by a competent court, it may:

• impose a prohibition;
• impose a penalty;
• make an order for rectification; and/or
• order a recall (eg, products with labels that contain misleading advertising).

These types of cases are normally handled through interim injunction proceedings. However, damages can only be awarded in proceedings on the merits (which can easily take a year or more). Therefore, this procedure is not commonly used in advertising.

In addition, competent authorities (eg, the ACM) may issue a warning and impose fines (see question 9.2).

4.3 Can the advertiser appeal the decision? If so, what is the process for doing so?

An advertiser can appeal a decision of the ACC (see question 9.7(b)). The advertiser must file its appeal within 14 days with the Board of Appeal of the Advertising Code Authority. The board will handle the case only if the complaint filing fee is paid.

A decision of a court can also be appealed (see question 9.7(a)). Advertisers are given a number of weeks to file an appeal and then a few weeks to submit substantive arguments. Thereafter, the opposing party has the opportunity to file a defence. A date will then be scheduled for the court hearing. After the hearing, a judge will rule within a few weeks. In practice, this is often postponed due to heavy workloads at the courts.

5 Specific advertising regimes

5.1 What rules and requirements apply to the following types of advertising in your jurisdiction, and what best practices should be considered in each case? (a) Comparative advertising; (b) Promotional marketing (eg, competitions, lotteries and sweepstakes); (c) Interest-based advertising (ie, tailored advertising based on data collected from internet browsing); (d) Native advertising; (e) Influencer advertising; (f) Ambush marketing; (g) Country-of-origin marketing; and (h) Green marketing.

(a) Comparative advertising

'Comparative advertising' is any advertising that explicitly or implicitly mentions a competitor or goods/services offered by a competitor. Comparative advertising is permitted if the following conditions are met:

• It is not misleading;
• It compares goods or services meeting the same needs or intended for the same purpose;
• It objectively compares one or more material, relevant, verifiable and representative features of those goods and services, which may include price;
• It does not cause the advertiser to be confused with a competitor, or the advertiser's trademarks, trade names, other distinguishing characteristics, goods or services with those of a competitor;
• It does not discredit or denigrate the trademarks, trade names, other distinguishing marks, goods, services, activities or circumstances of a competitor;
• For products with a designation of origin, it relates in each case to products with the same designation;
• It does not take unfair advantage of the reputation of a trademark, trade name or other distinguishing mark of a competitor or a designation of origin of competing products; and
• It does not present goods or services as imitations or replicas of goods or services bearing a protected trademark or trade name.

In addition, any comparative advertising that refers to a special offer must:

• clearly and unambiguously indicate the beginning and the end of the period during which that offer applies; or
• state that the special offer runs while supplies last or services can be provided.

(b) Promotional marketing (eg, competitions, lotteries and sweepstakes)

If a promotional marketing game qualifies as a game of chance, the Betting and Gambling Act applies. A 'game of chance' gives players the opportunity by means of promotion to compete for prizes or premiums, whereby the designation of the winners occurs solely by means of determination by chance, which the participants cannot influence (eg, lotteries, sweepstakes). Under the Betting and Gaming Act, games of chance are in principle prohibited, unless a licence has been issued for that game. However, a licence is not needed for promotional games of chance that comply with the Code of Conduct for Promotional Games of Chance (CCPGC). The CCPGC includes stricter rules for 'large' promotional games of chance – that is, games where the total value of the prizes or premiums is more than €4,500 – such as:

• obligatory general gaming conditions; and
• limitations on:
• • the total value of the prizes; and
  • the total number of promotional games of chance per year.

If the total value of the prizes does not exceed €4,500, these specific restrictions do not apply and only the 'general' rules of the CCPGC apply.

Other promotional competitions (where participants do have some influence on winning a prize) are considered games of skill. No special rules apply to games of skill and the total value of the prizes or number of contests is unrestricted.

However, it is always advisable to establish clear general terms and conditions to avoid the promotion being misleading.

(c) Interest-based advertising (ie, tailored advertising based on data collected from internet browsing)

The Civil Code includes a specific obligation on price personalisation requiring that consumers be informed that the price has been personalised based on automated decision-making. Also, according to the Netherlands Authority for Consumers and Markets (ACM), advertisers must clearly and visibly state that an online offer is personalised.

Based on the Digital Services Act (DSA), providers of online platforms that present ads on their online interfaces must ensure that, for each specific ad presented to each individual recipient, the recipient can identify – in a clear, concise and unambiguous manner and in real time – the following:

• that the information is an ad, including by means of prominent markings;
• the natural or legal person on whose behalf the ad is presented;
• the natural or legal person that paid for the ad, if that person is different from the natural or legal person referenced above; and
• meaningful information, which is directly and easily accessible from the ad, on the main parameters used to determine the recipient to whom the ad is presented and, where applicable, how to change those parameters.

In addition, also based on the DSA, online platform may not show ads to minors based on profiling. Moreover, very large online platforms (eg, Facebook, Twitter, Google) should:

• provide information on their 'recommender systems' (ie, systems based on which the platform determines which content to show to user); and
• provide the option to turn off recommender systems based on profiling.

Such platforms must also keep online databases of all ads shown on their platforms (for up to one year).

(d) Native advertising

There are no specific Dutch rules on native advertising. However, based on the general rules on unfair (misleading) commercial practices, advertising must always be recognisable as such. Furthermore, based on the DSA, providers of online platforms that present ads on their online interfaces must ensure that recipients of the service can identify that the information is indeed an ad, including through prominent markings.

(e) Influencer advertising

The Advertising Code for Social Media and Influencer Marketing (RSM) elaborates on advertising on social media, focusing mainly on the recognisability of advertising in social media. Sponsored content (including product placement) – whether on blogs, in forums or in status updates on social media – should be made recognisable by adding '#spon', '#ad', '#advertisement' or 'collaboration with @[advertiser]', so that the relevant relationship between the advertiser and the distributor of the message (ie, that the distributor of the message has received consideration (including free products) in return for the post) becomes clear.

It is not permitted to manipulate messages or other content on social media in a way that may mislead consumers. The use of fake likes and fake followers is also not allowed.

Both the advertiser and the influencer bear responsibility for compliance with the RSM. The advertiser must make an active effort to ensure that the influencer complies with the rules.

With regard to audiovisual content, the Media Act (in which the EU Audiovisual Media Services Directive is implemented) is of importance. On 17 May 2022, the Dutch Media Authority (CvdM) published the new Policy Rule on Qualification of Commercial Media Services on Demand 2022. Very briefly, vloggers on TikTok, YouTube or Instagram with at least 500,000 followers and who post regularly must:

• register with the CvdM;
• join the Advertising Code Committee;
• register with the Netherlands Institute for the Classification of Audiovisual Media (for age ratings); and
• comply with the rules of the Media Act (including the renewed policy rules of the CvdM on sponsorship and product placement).

(f) Ambush marketing

There are no specific Dutch rules on ambush marketing. Where ambush marketing involves the use of distinguishing signs related to the event, redress is generally sought through copyright law and trademark law. Event organisers and official sponsors may invoke general tort law, as it may be unlawful towards official sponsors of an event for an advertiser to falsely represent itself as an official sponsor. Competitors can challenge ambush marketing based on the Civil Code provisions regarding misleading advertising, especially when it falsely implies a sponsorship relation between a company and an event.

Case law on ambush marketing in the Netherlands is scarce, mainly because it is considered best practice for sponsors and event organisers to avoid drawing attention to (one-off) ambush marketing incidents. Resorting to legal action may create (even more) unwanted publicity for the ambusher. In cases of more systematic ambush marketing, it is advisable to consider countermeasures (legal and public relations).

For example, in 2006, an ambush marketing action was successfully challenged by the Dutch football association (KNVB). Typical orange shorts featuring the trademark of Bavaria (beer) were distributed for free to fans around the stadiums where the national football team played. The Amsterdam Court of Appeal ruled that this form of advertising was unlawful towards the official sponsor of the event, since the latter had to pay a considerable amount of money to exclusively advertise in the stadium. The action was also unlawful towards the KNVB because the value of sponsorship contracts could be negatively affected.

(g) Country-of-origin marketing

There are no specific Dutch rules on claims relating to the geographical origin of a product. To protect certain names of local products and their geographical origin, EU Regulation 1151/2012/EC on quality schemes for agricultural products and foodstuffs applies. This regulation outlines three different types of protection through quality labels:

• the protected designation of origin;
• the protected geographical indication; and
• the traditional speciality guaranteed (TSG).

The producer of a product can only seek protection for names which are registered in the Database of Origin and Registration of the European Commission.

Furthermore, in accordance with the Regulation on Food Information to Consumers, the general rule is that an indication of the country of origin or place of provenance is mandatory if its omission may mislead the consumer as to the true country of origin or place of provenance of the food product. Commission Implementing Regulation (EU) 2018/775 provides clarification on how to display the information about the origin of the primary ingredient on labels.

Additionally, there are a number of other European regulations that include mandatory origin labelling for specific foods, such as:

• fresh, chilled or frozen meat from sheep, goats or poultry; and
• products such as olive oil and honey.

Since there are no specific national rules, the best practice is to assess whether the average consumer is liable to be misled.

(h) Green marketing

Dutch law does not contain specific stipulations on sustainability claims. However, the general rules on unfair (misleading) commercial practices oblige advertisers to present their sustainability claims in a clear, concrete, correct and unambiguous manner to ensure that consumers are not being misled. These rules can be found in the Unfair Commercial Practices Act (Section 6:193a and following of the Civil Code), which implemented the Unfair Commercial Practices Directive (UCPD). The UCPD Guidance and the guidance on making and assessing environmental claims of the European Commission are important guidelines in interpreting the Dutch national rules.

The ACM Guidelines on Sustainability Claims elaborate on the statutory and self-regulatory rules on sustainability claims, and are thus a useful tool (and the best practice) for assessing the permissibility of sustainability claims. The rules of thumb to help businesses phrase their sustainability claims are as follows:

• Use correct, clear, specific and complete sustainability claims;
• Substantiate your sustainability claims with facts and keep them up to date;
• Make fair comparisons with other products or competitors;
• Describe future sustainability ambitions in concrete and verifiable terms; and
• Ensure that visual claims and labels are useful to consumers and are not confusing.

The self-regulatory rules on sustainability claims can be found in the Dutch Advertising Code and the Code for Sustainability Advertising. The specific self-regulatory rules set high standards for the clarity and substantiation of sustainability claims.

6 Direct marketing

6.1 What rules and requirements apply to the following types of direct marketing in your jurisdiction, and what best practices should be considered in each case? (a) Telemarketing; (b) Email marketing; (c) Direct mailings; and (d) Opt-out marketing.

(a) Telemarketing

The Telecommunications Act and the Code for Telemarketing (CTM) include a ban on spamming applicable to telemarketing. Prior opt-in consent is required for unsolicited calls with a commercial purpose. This consent should:

• be explicitly and freely given; and
• be informed and unambiguous (eg, ticking a checkbox).

This opt-in regime applies only to calling natural persons, who include:

• consumers; and
• natural persons acting in the course of a profession or business.

Therefore, consent is not required when calling legal entities. Under certain conditions, opt-in consent is not needed when calling a person acting in the course of a profession or business or existing customers (see question 6.1(d)). Based on the Telecommunications Act and the CTM, but also on the EU General Data Protection Regulation, the opportunity to opt out free of charge and in a convenient manner should be provided clearly and explicitly with each call. Every telemarketing call must include a working and visible telephone number to which the advertiser can be called back free of charge or at usual call charges. The telephone number:

• must be reachable, with a live operator; or
• must at least include a recorded message indicating how the person may opt out, including:
• • the registered trade name of the advertiser; and
  • a working, easy to understand and remember URL at which the advertiser can be found.

The CTM contains further rules on telemarketing (eg, a prohibition on using automatic call systems without human intervention) and the Code of Conduct for Telemarketing includes further best practices.

(b) Email marketing

The spam ban included in the Telecommunications Act also applies to email marketing (and other electronic messages, such as WhatsApp messages). Prior opt-in consent is required to send electronic messages with a commercial purpose (whether or not the recipient is a natural person). The same requirements as described under question 6.1(a) applies to this opt-in consent. The opt-in text should state:

• that the recipient's email address will be used for advertising purposes;
• the identity of the advertiser (or the data owner, if that is a different entity); and
• whether the advertiser (or the data owner) has collected the email address for its own use or (also) for use for the benefit of or provision to third parties.

This opt-in regime for marketing emails also applies to legal entities. The same exclusions apply with regard to emailing persons acting in the course of a profession or business or legal entities and existing customers (see question 6.1(d)). Similarly, the opportunity to opt out free of charge and in a convenient manner should be provided clearly and explicitly in each email (eg, by including a hyperlink). These rules are included in more detail in the Code for the Distribution of Advertisements by Email. Advertising by email must be clearly recognisable as such through its layout, presentation, content or otherwise. In addition, each email should include:

• the identity (registered trade name) of the advertiser (or the data owner); and
• its address and contact details (eg, its email address and telephone number, or a hyperlink directing to this information).

(c) Direct mailings

Direct mailings by regular post are not subject to an opt-in regime. Instead, an opt-out regime applies. The rules applicable to this type of mailing are included in:

• the self-regulatory Letter Box Advertising, Door-To-Door Sampling and Direct Response Advertising Code;
• the Advertising Code for the Use of the Postal Filter 2021; and
• the Code for the Distribution of Unaddressed Printed Advertisements.

In short, these rules provide that if a recipient has stated in writing that he or she does not wish to receive addresses advertising, such advertising must stop as soon as possible, but in any case within three months of receipt of the request. Also, consumers who have subscribed to the Postal Filter may not be sent addressed advertising. Therefore, the registers of the Postal Filter Authority (National Register of Deceased Persons and Postal Register) must be checked before sending any direct mailings by post. Addressed advertising must indicate the possibility of registration in the Postal Filter as described on www.postfilter.nl. Consumers can also place a sticker in the immediate vicinity of their letterbox stating that they do not wish to receive any unaddressed, printed advertising material and/or free local papers.

The advertiser/sender must identify himself or herself in advertising material in such a way that he or she is easily recognisable and actually accessible to the recipient. The name and address of the advertiser/sender must be mentioned (a post office box number alone is insufficient).

(d) Opt-out marketing

Under certain circumstances, the opt-in regime for telemarketing and email marketing does not apply. The Telecommunications Act provides a general exception when using contact details obtained from prior sale of products or services. If the customer was clearly and explicitly offered the opportunity to object (without costs and easy) to the use of personal data during the collection of this data and the customer has not objected, then this data can be used to send unsolicited communications or make unsolicited calls regarding similar products of the sender (ie, the same legal entity that made the prior sale). In each such communication, the sender must offer the opportunity to object to further use of the personal data (opt-out). The scope of similar products within the context of this exception is determined by the reasonable expectation of the customer at the time of purchase. For example, a customer who has entered into a mobile phone contract can reasonably expect to receive information about mobile internet services from the same telecommunications provider. The customer's expectation can be influenced by the information provided on the occasion of the sale of products/services.

In addition, opt-in consent is not needed when calling or emailing a legal entity or a person acting in the course of a profession or business if:

• contact details disclosed for the receipt of unsolicited marketing are used; or
• the recipient is situated outside the European Economic Area and the marketing requirements applicable in the relevant country are met.

7 Indirect marketing

7.1 What rules and requirements apply to the following types of marketing in your jurisdiction, and what best practices should be considered in each case? (a) Product placement; (b) Sponsorship; and (c) Loyalty programmes.

(a) Product placement

The Media Act provides that product placement is allowed for commercial media services, except in programmes:

• on news and current affairs;
• on consumer issues;
• of a religious or spiritual nature; or
• intended for children under 12.

Product placement is allowed only if the editors of the programme guarantee the editorial independence of employees through its editorial statute. The audience may not be directly encouraged by specific commendations to purchase the product and no extreme attention may be paid to the product. Product placement is not allowed for medical treatment or for alcohol between 6:00 am and 9:00 pm. There must be a clearly legible warning that a programme/video contains product placement:

• at the beginning and end of the programme;
• in every commercial break; and
• in the case of videos, in the description.

These rules also apply to video influencers who:

• have more than 500,000 followers;
• have posted at least 24 videos in the past 12 months;
• get paid (or receive free products) for their videos; and
• are registered with the Netherlands Chamber of Commerce.

Specific advertising codes may apply to product placement. According to the Advertising Code for Social Media and Influencer Marketing, influencers who receive consideration (including free products) for advertising products in their social media posts should make this known (eg, by including the hashtag '#ad') (see question 5.1(e)). Specific rules of the Code for Advertising Directed at Children and Young People apply to product placement in media (eg, printed matter, television, games) aimed at or used by children (see question 3.5). Product placement of tobacco products is prohibited (see question 8.1(c)).

(b) Sponsorship

According to the Media Act, commercial media services may be sponsored, provided that their editorial statute safeguards the editorial independence of their employees, unless the content of the programme consists of:

• news;
• current affairs; or
• political information.

It must be made clear at the beginning or end of the programme and optionally during every commercial break that it is sponsored, and the sponsor's name must be stated. Between 6:00 am and 9:00 pm, sponsors that produce or sell alcohol must be mentioned neutrally. The mention of other sponsors should include their name, trademark or other distinctive sign; and the public may not be directly encouraged by specific commendations to purchase the sponsors' products or services. Sponsored products or services may be mentioned or shown in the programme; and the name, trademark and products or services of the sponsor may be mentioned in the title, provided that the public is not directly encouraged by specific commendations to purchase the sponsor's products or services. The Media Act includes stricter rules on the sponsorship of public media services.

The rules on advertising by influencers and advertising in media directed or used by children also apply to sponsorship (see question 7.1(a)). Associating an alcohol brand with an event is allowed, subject to the specific rules of the Advertising Code for Alcoholic Beverages (see question 8.1(b)). Sponsorship of online gambling is allowed:

• for television programmes and events until 1 July 2024; and
• for sports until 1 July 2025.

Thereafter, sponsorship of online gambling will no longer be allowed. Sponsorship of tobacco products is prohibited (see question 8.1(c)).

(c) Loyalty programmes

There are no special rules that apply to loyalty programmes. Loyalty programmes are subject to the general advertising rules. Loyalty programmes and ads for such programmes may not be misleading. Advertising for loyalty programmes should therefore include all essential information and conditions to participate in the loyalty programme (eg, how to redeem saved points/stamps). In addition, the obligation applicable to announcements of price reductions to mention the 'prior price' (ie, the lowest sales price applied by the trader during a period not less than 30 days before the application of the price reduction) of the Price Indication Decree (implemented based on the Omnibus Directive) does not apply to discounts that are offered as a part of loyalty programmes, except if in practice almost everyone can take advantage of the discount (eg, if everyone can easily join the loyalty programme).

8 Industry-specific regimes

8.1 What regulatory regimes apply to advertising in the following industries in your jurisdiction, and what best practices would you highlight? (a) Gambling (including lotteries); (b) Alcohol; (c) Tobacco; (d) E-cigarettes; (e) Pharmaceuticals (prescription and over-the-counter); (f) Therapeutic products (ie, products which claim to have health benefits but which are not medicines or pharmaceuticals, such as vitamin supplements); (g) Food; and (h) Financial products and services.

(a) Gambling (including lotteries)

The advertising of gambling is regulated by:

• the Betting and Gaming Act;
• the Advertising Code for Games of Chance Offered by Licensees, by Virtue of the Betting and Gaming Act;
• the Advertising Code for Online Games of Chance; and
• the Code of Conduct for Promotional Games of Chance (CCPGC).

Untargeted advertising for online gambling was recently prohibited in the Netherlands, just as the use of role models (ie, well-known persons or persons with whom other people wish to identify or associate themselves) in gambling advertising. Ads cannot be aimed at:

• people up to 24 years old; or
• people with mental health issues.

Advertising on television can only appear between 7:00 pm and 6:00 am. Sponsorship of online gambling is allowed:

• for television programmes and events until 1 July 2024; and
• for sports until 1 July 2025.

Thereafter, sponsorship of online gambling will no longer be allowed.

Promotional games of chance are permitted in the Netherlands, although bound by rules (see question 5.1(b)).

(b) Alcohol

The advertising of alcohol is regulated by:

• the Media Act;
• the Licensing and Catering Act;
• the Alcohol Act; and
• the Advertising Code for Alcoholic Beverages.

The code provides that television ads may not feature models or persons who look like they are younger than 25 years old. Alcohol advertising:

• may not reach an audience comprised more than 25% of minors;
• is not allowed in media aimed at minors or on radio or television prior to, during or immediately after programmes that are heard or viewed by an audience comprised more than 25% of minors;
• may not suggest that drinking alcohol is a sign of maturity or social success; and
• may not depict excessive alcohol consumption, such as showing pitchers or a large bottle of alcohol with only few 'drinkers'.

Furthermore, under the Media Act, it is forbidden to advertise alcohol before 9:00 pm.

(c) Tobacco

The Tobacco and Tobacco Products Act regulates the advertising of tobacco and tobacco-related products. In principle, every form of advertising is strictly prohibited (including free giveaways of tobacco products and sponsorship of tobacco products). There are some strict exceptions – for example, regarding certain types of advertising in specific specialty shops. However, such advertising:

• may not be aimed at minors; and
• must contain health warnings.

Advertising in shop windows is always prohibited.

(d) E-cigarettes

In general, the same rules that apply to tobacco advertising also apply to the advertising of e-cigarettes. The advertising of tobacco-related products (eg, electronic cigarettes and refills/cartridges – both with and without nicotine – and herbal products intended for smoking) is prohibited.

(e) Pharmaceuticals (prescription and over-the-counter)

The law distinguishes between non-prescription and prescription-only pharmaceuticals. The advertising of medicinal products is governed by:

• the Medicines Act;
• the Code of Conduct for Pharmaceutical Advertising;
• the Code for Advertising Medicines to the General Public;
• the Advertising Code for Self-Care Medical Products; and
• the Code for Health Product Promotion (CAG).

The advertising of over-the-counter pharmaceuticals is allowed but is bound by restrictions (eg, no exaggeration of properties). The public advertising of prescription pharmaceuticals is in principle prohibited. However, under strict conditions, the advertising of such products may be directed to professionals.

(f) Therapeutic products (ie, products which claim to have health benefits but which are not medicines or pharmaceuticals, such as vitamin supplements)

The EU Food Supplements Directive (2002/46) is implemented in the Netherlands by:

• the Commodities Act Decree on Food Supplements;
• the Commodities Act Regulation on Food Supplements; and
• the Commodities Act Regulation on Exemption of Food Supplements.

Furthermore, specific rules for health products, including food supplements, can be found in the CAG.

Based on the CAG, advertising for health products:

• may not make any misrepresentation; and
• may not be misleading.

The use of medical claims in health product advertising is not allowed. There are ongoing legal discussions as to whether a prohibited medical claim accompanying a food supplement should be penalised under:

• the Medicines Act (EU Medicines Directive); or
• the Commodities Act (EU Food Information for Consumers Regulations).

Health claims are allowed, but their use is subject to specific rules and restrictions.

Upon request, the Inspection Board for the Public Promotion of Medicines and Health Products can perform a preventive assessment of ads for health products to ensure compliance with the CAG. If the ad is approved, an approval number is provided, which can be included in the ad.

(g) Food

The advertising of food is regulated by:

• EU regulations such as:
• • the Nutritional and Health Claims Regulations; and
  • the Food Information for Consumers Regulations;
• the Commodities Act; and
• the Advertising Code for Food Products (RVV).

The RVV also sets out specific rules on food advertising aimed at children (up to 12 years old).

(h) Financial products and services

The Financial Services Act contains provisions on the advertising of financial services and products. Advertising for financial services and products (lending operations) should contain specific warnings/disclaimers – for example:

• mentioning the availability of a so-called 'financial leaflet' and
• pointing out the financial risks involved.

9 Enforcement

9.1 On what grounds can the following parties take action against ads in your jurisdiction? (a) Competitors; (b) Consumer associations; and (c) Members of the public.

(a) Competitors

Competitors can take action against ads on several grounds, mainly related to misleading (comparative) advertising. It is generally accepted that the provisions of the Civil Code on misleading advertising intended for business-to-consumer relations can also be invoked by competitors.

Additionally, if a competitor believes that an ad violates a rule of the Advertising Code or one of the specific advertising codes, it can file a complaint with the Advertising Code Committee (ACC).

(b) Consumer associations

Consumer associations such as the Dutch Consumers Association frequently file complaints with the ACC, particularly on the basis of misleading advertising. Consumers can also initiate court proceedings jointly, potentially supported by a consumer association, regarding alleged violations of Dutch law.

(c) Members of the public

Members of the public (consumers) can file a complaint with the ACC based on:

• the general Advertising Code; and
• numerous specific advertising codes.

Consumers can also notify the relevant authorities with regard to laws and regulations they monitor (see question 1.4), such as:

• the Netherlands Authority for Consumers and Markets (ACM);
• the Netherlands Food and Consumer Product Safety Authority (NVWA); and
• the Dutch Data Protection Authority.

Consumers can also collectively initiate court proceedings, including with the support of a consumer association, regarding alleged violations of Dutch law.

9.2 What mechanisms are available to them to do so, and what are the pros and cons of each?

Competitors, consumer associations and consumers can take action against ads in the following ways.

Court: A court can rule on alleged violations of the statutory rules. However, the threshold to initiate court proceedings is much higher, as they are expensive and time consuming – especially compared to the other options below. In contrast, court proceedings offer the advantage of obtaining:

• injunctions;
• damages; and
• rectifications.

While consumers can also initiate court proceeding, this is relatively uncommon in practice.

ACC: The self-regulatory advertising rules can be enforced by consumers, non-governmental organisations and competitors by filing a complaint with the ACC. The ACC may only recommend that the advertiser discontinues the relevant misleading advertising practice. The recommendations of the ACC are not binding but are generally followed by advertisers and have (informal) authority with the Dutch courts. In addition, final decisions of the ACC are followed by nearly all Dutch media, resulting in the relevant ad no longer being broadcast on radio and television. Furthermore, decisions of the ACC are published online. The ACC may not impose financial penalties or (binding) prohibitions (see question 4.2).

Notifying the enforcing authority: Action against ads can also be initiated by supervisory authorities. Competitors, consumer associations and consumers have the option to notify the ACM and the NVWA about unlawful trade activities. However, these authorities have discretion to decide whether to take enforcement action. Typically, the ACM and the NVWA operate on a project basis. While they have the authority to impose fines and penalties, they often send a warning letter first.

9.3 How does the procedure typically unfold and how long does it take?

Court: Court proceedings typically follow a structured timeline, with specific timeframes for each step. The typical initiation of civil court proceedings in the Netherlands commences with the delivery of a writ of summons to the defendant by a bailiff. The writ of summons mandates the defendant's presence in court at a specified date and time (a minimum of one week and a maximum of one year after delivery of the writ of summons). In response, the defendant must provide a statement of defence addressing the allegations in the writ of summons within six weeks. A court hearing date is scheduled, which can take several months. A judge typically issues a ruling within a few weeks of the hearing, but this is often subject to delays due to court workloads. The duration of the procedure varies widely. Simple interim proceedings may result in judgments within weeks (as the specific timeframes mentioned are shorter); while complex proceedings on the merits can extend over several years. Moreover, in principle (but not in all cases), the defendant has the option of appeal and cassation, which will further prolong the proceedings (see question 9.7)

ACC: After a complaint has been submitted, it is first assessed whether the claim is admissible. In straightforward cases, the chair of the ACC can reject a complaint. Otherwise, the plenary ACC handles the complaint. The advertiser is then requested to provide a response (within 14 days of receiving the complaint). Upon receipt of the defence, or if the advertiser chooses not to provide one, the ACC will assess the case during a hearing. Both the complainant and the advertiser may orally argue their position during this hearing. The decision of the ACC often follows within six weeks of the hearing. After 14 days, the decision becomes final and is published on the website of the Advertising Code Authority (SRC). Moreover, in principle, the complainant and/or the advertiser has the option of appeal, which prolongs the complaint proceedings further (see question 9.7).

9.4 What costs are incurred?

Court: The exact costs incurred in court proceedings vary, depending primarily on:

• the counterparty's defences;
• the presented evidence; and
• the length of the proceedings.

Typically, these costs range between €15,000 and €50,000. The costs include court fees and mostly lawyers' fees. The prevailing party may be able to recover some of its legal costs.

ACC: In general, the costs associated with proceedings before the ACC are significantly lower than those in court proceedings. For consumers, there is no charge for submitting a complaint (a €30 fee applies for appeals). Companies, on the other hand, typically pay a fee of €1,000 to file a complaint (€500 for appeals). Additional costs may include lawyers' fees (typically ranging from €5,000 to €15,000, although higher costs are not unusual in complex matters).

9.5 What defences are typically raised by the advertiser?

Examples of typical defences raised by advertisers include the following:

• Advertisers often claim that the ad is not misleading – sometimes by interpreting the perception of the average consumer differently.
• Where possible, advertisers may submit (additional) evidence to substantiate their claims.
• In proceedings before the ACC, the defence is frequently raised that the claim qualifies as mere information instead of advertising (as referred to under the Advertising Code), and thus that the Advertising Code does not apply. However, this often fails due to the broad definition of 'advertising'.
• In proceedings before the ACC, advertisers commonly state that the ad:
• • has been removed;
  • will no longer be used; or
  • has been altered.
• In such cases, the ACC might issue a recommendation 'to the extent necessary'.

9.6 What remedies are available?

Court: The competent court has the authority, among other things, to:

• impose a prohibition or a penalty;
• issue a rectification order;
• order a recall (eg, in cases involving products with misleading advertising labels); and
• award damages.

Damages cannot be awarded in interim injunction proceedings; they can only be awarded in separate proceedings on the merits.

ACC: The ACC can only issue (non-binding) recommendations to refrain from certain types of advertising. The ACC cannot impose fines, corrections or prohibitions. However, radio and television commercials may no longer be broadcast once a recommendation has become definitive. In severe cases, the ACC may issue an alert, which involves the secretariat of the SRC issuing a public press release in associated media. This is typically done when an advertiser repeatedly violates the same regulation or when there is a (potential) risk to human health.

Enforcing authority: The ACM and the NVWA have the authority to issue warnings and to impose fines and penalties (see question 9.2).

9.7 Can the decision be appealed? If so, what is the process for doing so?

Both decisions of the court and decisions of the ACC can be appealed.

Court: Parties may appeal to the competent court by submitting a letter. The deadlines for submission vary depending on the type of case. Initially, this can be a formal appeal (a short letter that the party wishes to appeal), which can later be supplemented with substantive arguments.

ACC: In straightforward cases, the chair of the ACC may reject a complaint without involving the plenary ACC. If the complainant disagrees with this rejection, it can object to the plenary ACC within 14 days of the chair's decision.

Furthermore, a decision of the ACC can be appealed before the Board of Appeal. The appellant must file the appeal within 14 days of the ACC's decision (by letter or email to the SRC).

10 Trends and predictions

10.1 How would you describe the current advertising landscape and prevailing trends in your jurisdiction? Are any new developments anticipated in the next 12 months, including any proposed legislative reforms?

Social media advertising: Social media has become a prominent platform for advertising due to its wide reach and targeting capabilities. This trend is likely to continue and businesses are expected to allocate a significant portion of their marketing budgets to social media advertising. The social media advertising sector is maturing following several self-regulatory initiatives (eg, https://influencerregels.com/) and attention from the Dutch Media Authority.

Advertising bans: Ads for online gambling services directed at the general public (except sponsorship) were recently prohibited. Ads for meat products and fossil fuels are under scrutiny, but it is unlikely that they will be banned within the next 12 months. Regulations are evolving, but major changes might take more time to materialise.

Focus on sustainability advertising: Companies are increasingly emphasising their sustainability efforts in their ads. This reflects the growing importance of sustainability issues to consumers and stakeholders. Companies aim to showcase their commitment to sustainability and align with the values of their target audience. In particular, environmental advertising is closely scrutinised by consumers and consumer organisations. As consumers become more environmentally conscious, they are demanding greater transparency and authenticity from companies that claim to be eco-friendly. Consumer organisations and regulatory bodies such as the Netherlands Authority for Consumers and Markets are taking a proactive role in ensuring that such advertising is not misleading. Meanwhile, the European Commission has proposed legislation aimed at preventing greenwashing and unsubstantiated green claims, such as:

• the proposal for a Directive Empowering Consumers for the Green Transition; and
• the proposal for a Green Claims Directive.

11 Tips and traps

11.1 What are your top tips for companies that advertise their products and services in your jurisdiction and what potential sticking points would you highlight?

• Ensure General Data Protection Regulation (GDPR) compliance: Ensure that your data collection, processing and storage practices comply with the GDPR standards. Implement a cookie consent mechanism on your website to comply with Dutch and EU regulations. Users should have the option to opt in or out of non-essential cookies.
• Comply with self-regulatory advertising standards: Adhere to the Dutch Advertising Code and special self-regulatory codes, because these are considered very important in the Netherlands. Breach of these codes may damage your brand's credibility.
• Be transparent and not misleading: It is important to be transparent and not misleading in advertising. It is relatively easy to start (interim injunction) proceedings at relatively low cost. Competitors are thus inclined to bring a case before the court. Moreover, self-regulatory procedures are even easier to start (by both competitors and consumers) and are the order of the day. In general, it is always a good idea to have local counsel review your ads to:
• • ensure compliance with local rules and regulations; and
  • avoid cultural sensitivities.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.