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In the latest installment of Tax Notes International, Charlotte Tolman and Michael Molenaars discuss major Dutch tax plans and developments expected for 2023 and how they may affect international business.

The controversial tax reform for income generated through copyright will have an enormous impact in various sectors such as IT.

The Council of the EU announced on 12 December 2022 that the EU Member States had unanimously reached agreement on the directive on the implementation of Pillar Two. It formally adopted the directive three days later.

As of 1 January 2024, large-scale domestic and multinational groups within in the EU will face a minimum effective tax rate of 15%, as a result of the agreement reached by the EU Member States on the Directive implementing Pillar Two (the Directive).

On Friday 11 November 2022 the Dutch Supreme Court ruled that the refurbishment of a former woolen fabrics factory into a retail centre resulted in ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes.

In a new volume of Tax Notes International, Charlotte Tolman and Michael Molenaars review the CJEU’s Lexel judgment for its potential effect on the Dutch anti-base-erosion rule.

Stibbe’s Tax team contributes to the Dutch chapter of the Chambers and Partners Tax Controversy 2023.

On 9 March 2023, the European Court of Justice (ECJ) ruled that the European Commission should properly record interviews if they are used to gather information regarding the subject matter of the investigation.

In mid-January 2023, the European Parliament approved the European Commission’s draft directive to prevent misuse of shell entities for tax purposes (known as ATAD 3), as amended by its Committee on Economic and Monetary Affairs.

Beware of the fine line in antitrust investigations between illegal fishing expeditions and accidental discoveries pointing at a separate antitrust infringement.

The ACM needs to ‘try, try again’ when assessing healthcare mergers. The Rotterdam District Court overturned two of the ACM’s healthcare merger prohibitions within less than two months.

Michael Molenaars, Jeroen Smits, Reinout de Boer and Rogier van der Struijk contributed to The Corporate Tax 2023 guide in a chapter about the Netherlands.

De Wet veiligheidstoets investeringen, fusies en overnames (“Wet Vifo”) is op 1 juni 2023 in werking getreden, gelijktijdig met de publicatie van een tweetal besluiten en een Ministeriële regeling.

Op 12 januari 2023 is de Europese Foreign Subsidies Regulation (de “FSR”) in werking getreden.

There is no magical number when it comes to “4-to-3” telecom mergers. On 28/5/2020, the EU’s General Court handed down a landmark judgment annulling a 2016 decision of the European Commission blocking the merger between O2 UK and Three.

Stibbe’s Tax team has contributed to the Dutch chapter of the Global Legal Insights Corporate Tax Laws and Regulations 2023.

National courts upheld the approach by two national competition authorities towards indirect information exchange, lowering the standard of proof for collusion by competitors when receiving competitively sensitive information from a buyer (or supplier).

Duco de Boer en Roos Elemans schreven een bijdrage voor Mena.nl over M&A en de (administratieve) impact van de EU Foreign Subsidies Regulation.