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

TikTok is een inmiddels welbekende van origine Chinese social media-app waarop korte filmpjes kunnen worden opgenomen en gedeeld. Sinds de app in 2017 werd uitgebracht, heeft de populariteit van TikTok een enorme vlucht genomen.

On 4/10/2023, the District Court of Rotterdam ruled that the Dutch registration regime for crypto services providers goes beyond the scope of the registration requirement set out in the Fifth Anti-Money Laundering and Anti-Terrorism Financing Directive.

Intra-group relations, such as agreements and intragroup positions, between e-money and payment institutions and other entities within the same group can pose a threat to the solidity of the institution.

The MiCAR aims to create a broad EU regulatory framework for the issuance of, intermediating and dealing in, crypto assets. MiCAR entered into force in June 2023. Both ESMA and EBA published consultation papers including draft technical standards.

On 13 April 2023, the Financial Stability Board (FSB) published a report on convergence in Cyber Incident Reporting (CIR).

Aanleiding

De onderwerpen “fraude” en “continuïteit” en de werkzaamheden die accountants verrichten rondom deze onderwerpen zijn zeer actueel.

The Belgian Constitutional Court has validated the law of 1 September 2016, removing the possibility to buy a prepaid mobile phone card anonymously.

De Europese Commissie zet in op meer staatssteun voor innovatieve ondernemingen en duurzaamheid. Dit blijkt uit de voorgestelde wijziging van de Algemene groepsvrijstellingsverordening waarover tot 8 december a.s. een consultatie loopt.

The Netherlands has published the implementation decree in respect of the EU Directive and EU Regulation on cross-border distribution of funds. This means that the (pre)marketing of units in investment funds will be subject to new rules from 6 November 20

On 25 November 2020, the European Commission published a proposal for a regulation on data governance and a related Q&A. On 1 October 2021, the Council of the European Union agreed position on the Data Governance Act.

Today’s publication of the Sustainable Finance Package will impact large corporates, as well as financial institutions, including asset managers, insurers and others.

International data transfers have been the subject of intense debates ever since the Court of Justice issued its landmark judgement of Schrems I, on 6 October 2015.

De coronacrisis heeft het belang van digitale financiële dienstverlening extra onderstreept. Om de digitale transitie van de financiële sector meer ruimte te geven heeft de Europese Commissie afgelopen jaar de Digital Finance Package aangenomen.

Traditionally, 1 January (and 1 July) each year is a date on which new Dutch financial regulations enter into force. This year, the amendments to the Dutch Financial Supervision Act are relatively few, but other developments are worthy of attention.

The Belgian Data Protection Authority (DPA) has delivered its opinion on two draft cooperation agreements (one legislative agreement and one implementing agreement) relating in particular to the extension of the scope of the Covid Safe Ticket (CST).

A recent decision of the Belgian Council of State shines a first light on the enforcement of the Schrems II ruling of the European Court of Justice in Belgium.

Beleggingsfondsen kunnen beleggers beter informeren over duurzaamheid. De informatieverschaffing van fondsen over duurzaamheidsrisico’s en duurzaamheidskenmerken is nog vaak te algemeen.