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1018 results

Google Shopping: self-preferencing is a form of abuse of dominance

On 10 November 2021, the General Court (GC) almost entirely dismissed Google’s action against the European Commission’s Google Shopping decision.

Proposal to amend European Emission Trading Scheme (ETS) in context of Fit-for-55

One component of the Fit-for-55 climate package is a revision of the European Emissions Trading System (ETS) to allow the ETS to also contribute to the target of 55% reduction in greenhouse gases by 2030 compared to 1990.

Digital Law Up(to)date: Purchasing a prepaid mobile phone anonymously is no longer possible

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

Energy label C obligation in commercial lease relationships

From 1 January 2023, office buildings must have an energy label of at least level C. Office buildings that do not yet have an energy label C or better must be made more sustainable.

The New Dutch Conditional Withholding Tax And Hybrid Entities

Charlotte Tolman and Michael Molenaars explain the Netherlands’ conditional withholding tax regime, which applies to interest and royalty payments to low-tax jurisdictions and aims to curtail profit shifting, and its implications for hybrid entities.

CBBD implemented in Dutch law

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

European Strategy for Data: Analysis of the proposed regulation of data governance

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.

Paper Dutch Transformation Forum: New value in a new sustainable future

Anna Collignon, Marieke Driessen, Valérie van ‘t Lam, Martin In de Braekt and Tom Barkhuysen authored a short paper included in Dutch Transformation Forum’s publication on the road to a sustainable future.

Failed to submit a view? An appeal of an interested party against an environmental or spatial planning decision is nevertheless admissible

An interested party who lodges an appeal against an environmental or spatial planning decision may no longer be declared inadmissible because he failed to submit a view on an earlier draft.

International Comparative Legal Guide to Restructuring & Insolvency 2021 - Belgium & Netherlands chapter

The ICLG to Restructuring & Insolvency 2021 covers common issues in restructuring and insolvency, incl. issues that arise when a company is in financial difficulties, restructuring options, insolvency procedures, tax, employees and cross-border issues.

Non-contractual liability of the accountant who performs a non-statutory task

The legal journal Maandblad voor Vermogensecht has published an article by Gertjan Boekraad on ‘the scope of the non-contractual liability of the accountant who performs a non-statutory task’.

Brexit and Private International Law (Part 2 of 2)

This second of two blogs discusses the enforcement of UK court judgments in the Netherlands and applicable law. It also gives a brief overview of other EU PIL instruments that have ceased to apply to the UK from 1 January 2021.

Chambers and Partners Real Estate Global Practice Guide 2021 - Luxembourg chapter

Claire-Marie Darnand, Victorien Hémery, Johan Léonard, Tom Storck, Benjamin Marthoz, Audrey Jarreton and François Bernard contributed to the Luxembourg chapter of the Chambers and Partners Real Estate Global Practice Guide 2021.

Brexit and Private International Law (Part 1 of 2)

Since 1 January 2021, EU regulations simplifying cross-border litigation no longer apply in relation to the UK and – in most cases – to parties based in the UK.

Upward referral of killer acquisitions: enlightened or one-stop shop flop?

Companies involved in M&A deals falling below the EU and national notification thresholds need to think twice about their deal’s potential impact on competition from now on.

Abuse of economic dependence: lessons drawn from the first judgments

On 22 August 2020, the ban on abuse of economic dependence was implemented in Belgium. Now that almost a year has passed and the first judgments have been rendered, we assess what first lessons can be drawn from these judgments.

The Dutch Scheme – tax aspects

On 1 January 2021, the Act on confirmation of private restructuring plans (Wet homologatie onderhands akkoord, also known as the “WHOA”, hereinafter: the “Dutch Scheme”) came into effect.

Combating Non-Arm’s-Length Transfer Pricing in the Netherlands

Charlotte Tolman and Michael Molenaars will contribute periodically to Tax Notes International magazine.

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