Legal Glossary

Jaarcontract

Annual contract

An employment contract or other agreement for the duration of one year.

Jaarrekening

Annual accounts

The annual accounts are the annual financial report of a legal entity, consisting of the balance sheet, the profit and loss account and the notes.

Jaarvergadering

Annual General Meeting

The annual general meeting is the annual meeting of the shareholders of a company at which the annual accounts are adopted and important resolutions are passed.

Jaarverslag

Annual Report

An annual report is the statutorily required document in which a legal entity reports on its financial position and activities for the financial year.

Jeugdbescherming

Youth protection

The system of measures to protect minors whose development is threatened.

Jeugdhulp

Youth care

Support and assistance to young people and their parents with growing up and parenting problems.

Jeugdreclassering

Youth probation

Guidance and supervision of minor suspects and convicted persons.

Joint venture

A joint venture is a collaborative arrangement between two or more parties to pursue a specific business objective, whereby risks, costs and profits are shared, often through a separate legal entity.

Jubileumuitkering

Jubilee payment

A one-time payment upon an employee's service anniversary.

Juridische causaliteit

Legal causation

The legal connection between an act and the resulting damage.

Juridische entiteit

Legal entity

An organization or institution that independently bears rights and obligations.

Juridische fusie

Legal merger

The merger of two or more legal entities into one legal entity.

Jurisdictie

Jurisdiction

The legal territory or authority of a court or governmental body.

Jurisprudentie

Jurisprudence

Jurisprudence refers to the body of judicial decisions that guide the interpretation and application of the law in the Netherlands.

Justitie

Justice

The entirety of institutions and bodies charged with the enforcement of law.