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Private Equity in the Netherlands: Tax Update 2022

In today’s rapidly changing tax environment, it is important to be aware of all relevant tax developments. In the past months, several new tax rules have been implemented or announced.

De (beperkte) mogelijkheden voor strengere vergunningvoorschriften dan de algemene eisen in het Activiteitenbesluit en het toekomstige Besluit activiteiten leefomgeving

Voor inrichtingen waarvoor op grond van de Wabo een omgevingsvergunning milieu is vereist, gelden naast de vergunningvoorschriften ook algemene regels op grond van het Activiteitenbesluit.

Luxembourg real estate levy: Compliance obligations for Luxembourg investment vehicles

As from 1 January 2021, a 20% real estate levy applies to real estate income derived by certain Luxembourg tax opaque investment vehicles owning directly, or indirectly through tax transparent entities, real estate assets located in Luxembourg.

Sustainability solutions sussed out soon

More antitrust clarity has arrived for companies involved in sustainability collaborations. The EC published draft revised rules on horizontal cooperation agreements and the ACM informally approved two green initiatives in the energy sector.

New CSSF Circular 22/795 on marketing communications for cross-border distribution of funds

The CSSF published on 31 January 2022 the Circular 22/795 regarding the application of the ESMA Guidelines on marketing communications for Luxembourg investment funds (AIFs, UCITS).

Employers beware: final warning for “job cartels”

Only months after suspending an investigation into a possible wage-fixing cartel, the Dutch Authority for Consumers and Markets (ACM) has warned employers, employers’ organisations, and trade associations to not engage in no-poach agreements. 

Pfizer may be off the hook, but ACM pharma supervision continues

Pharma companies beware: discount schemes by former patent owners raise red flags at competition authorities.

Duality on dual distribution resolved?

Nothing is more fickle than information exchange: it changes colour under EU competition rules depending on the nature of the relationship between the exchanging companies.

Netherlands Chapter in The Tax Disputes and Litigation Review, edition 10

Reinout de Boer, Michael Molenaars, Rogier van der Struijk, Mieke Lavreysen and Tirza Cramwinckel contributed to the Tax Disputes and Litigation review in a chapter about the Netherlands.

Getting the Deal Through – Cartel Regulation 2022

Roos Elemans, Stijn de Jong and Kaj Privé contributed to Getting the Deal Through – Cartel Regulation 2022. In their publication, they discuss important issues that apply to cartel regulation in the Netherlands.

Naar een besluit-effectenrapportage als evenredigheidsbarometer

Terwijl ons land in lockdown verkeerde, lijkt het bestuursrecht te zijn ontketend. Dit als antwoord op de roep uit de maatschappij om meer tegenwicht door de rechter.

Digital Law Up(to)date: Interesting points in a DPA decision based on a cross-border complaint relating to cookies

The Belgian Data Protection Authority published an interesting decision of its Litigation chamber. The content of the decision is not completely new, but it provides (or recalls) some relevant elements for personal data practitioners.

Digital Law Up(to)date: Belgian DPA fines NGO and researcher for GDPR violations regarding the political profiling of tweets

The Belgian DPA fined an NGO and a researcher both active in the fight against disinformation for violating GDPR provisions.

Digital Law Up(to)date: The cookie consent framework of IAB Europe violates the GDPR

On 2 February 2022, the Belgian Data Protection Authority considered that the Transparency and Consent Framework (TCF) developed by Interactive Advertising Bureau Europe (IAB) violates the GDPR.

Circular economy and current and future Dutch administrative law

On Wednesday 19 January, a webinar took place concerning current affairs in the circular economy and administrative law. The webinar was held by the VMR Jong working group of the Environmental Law Association (Vereniging voor milieurecht Jong).

Second time lucky: Intel’s EUR 1.06 billion loyalty rebate fine quashed

Intel’s second round at the General Court was significantly more successful than its first. In the first round, the General Court had failed to analyse whether the loyalty rebates at issue were capable of restricting competition. In the second round, afte

Belgium Billiard ball association’s exclusive sponsoring contracts with suppliers of billiard products infringes competition law

A Belgian enterprise Court decided that the Belgian Billiard Association is an undertaking for competition law purposes to the extent that it organises billiard tournaments.

Belgian Competition Authority approves merger between Port of Antwerp and Port of Zeebrugge

By decision of 7 January 2022, the Belgian Competition Authority approved the merger between the Port of Antwerp and the Port of Zeebrugge. This merger deals with two important ports in Europe, in particular in the Hamburg – Le Havre range.

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