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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.

Ireland's data protection authority (the DPC) announced its final decision regarding Meta Ireland's Facebook and Instagram services on 4 January 2023.

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

On 14 December 2022, the Netherlands Authority for the Financial Markets, published amendments to the Further Regulation on the Supervision of the Conduct of Financial Undertakings under the Financial Supervision Act.

Op 1 januari 2023 treden boek 1 “algemene bepalingen” en boek 5 “verbintenissen” van het Burgerlijk Wetboek in werking. Dit artikel focust op een selectie van vernieuwingen die bijzondere relevantie hebben voor de vastgoed- en de bouwpraktijk.

On 21 December 2022, an ordinance regulating the limitation of the indexation of retail leases in the Brussels-Capital Region was published in the Belgian Official Gazette.

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.

On 21 december 2022, the dutch ministry of finance published a letter updating the dutch parliament on the status of the european markets in crypto assets regulation (micar).

In their financial regulatory outlook, Roderik Vrolijk and Maarten Weekenborg look ahead to 2023 and give an overview of the main legislative and financial regulatory developments they expect in the fintech sector.

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).

In December 2022, the existing Belgian Building Material Index will be published for the last time. This article discusses the impact on ongoing construction contracts.

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.

De Afdeling bestuursrechtspraak van de Raad van State en het College van Beroep voor het bedrijfsleven bieden meer ruimte voor het aannemen van een verschoonbare overschrijding van bezwaar- en beroepstermijnen.

Op grond van artikel 13 van de Wet bodembescherming (Wbb) geldt er een algemene zorgplicht die verplicht om bij (dreigende) bodemverontreiniging alle maatregelen te nemen die redelijkerwijs gevergd kunnen worden.

Op 6 juli 2022 oordeelde de Afdeling bestuursrechtspraak van de Raad van State dat het ontbreken van het beroep niet tijdig beslissen in het asielrecht in strijd is met het Unierecht.

On 22 November 2022, the European Banking Authority (“EBA”) published its final Guidelines on the use of remote customer onboarding solutions (the “Guidelines”).

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.

In deze blog signaleren wij kort enkele belangwekkende bestuursrechtelijke en omgevingsrechtelijke uitspraken van de afgelopen periode.