SearchSearch results for: “”

The AEC test has likely assumed mythic status at the European Commission with the EU courts striking down its AEC analysis for a third time. Nevertheless, the Commission seems on the right track to tackling abuse of dominance in the digital sector.

In the Omgevingswet (Environment and Planning Act), the dowry contains state rules that no longer regulate activities at state level, but is carried through to local rules.

Although the text of the Foreign Subsidies Regulation is not aimed at specific countries, the European Commission’s initial enforcement actions appear to be targeting Chinese subsidies.

In the blog below, Jeroen van Eck of our Financial Markets team looks back on, and ahead to, the developments surrounding green bonds in the EU.

In this Tax Alert we briefly discuss three recent tax developments.

On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert.

On 12 September 2023, the European Commission published a proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT Directive).

The Court of Appeal of 's-Hertogenbosch ruled that several producers of prestressing steel are jointly and severally liable for potential loss that Deutsche Bahn may have suffered as a result of an infringement of competition law rules.

Market soundings are a tool for issuers and financial market participants to gauge investor interest in potential transactions before they are publicly announced. These interactions often involve sharing inside information as defined by the MAR.

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars examine two recent Dutch Supreme Court rulings providing more details about antiabuse tests for foreign holding companies that invest in the Netherlands.

In a world where ESG takes centre stage, equity prospectuses will need to include disclosure on all material ESG-related matters.

The Dutch Investments, Mergers and Acquisitions Security Screening Act (Wet veiligheidstoets investeringen, fusies en overnames – Vifo Act) entered into force on 1 June 2023.

Companies are swamped by ESG – Environmental, Social and Governance – regulations. The underlying goal is, of course, worth pursuing: a transition to a sustainable world.

Today the Act of 7 June 2023 transposing the EU Restructuring Directive (2019/1023) enters into force.

The Vifo Act continues to evolve: Dutch government to extend the scope of the general Dutch FDI screening regime to cover six additional technologies.

On 30 of May 2024 the Council of the European Union adopted the Anti-Money Laundering and Anti-Terrorism Financing Package (the AML Package). The AML Package will have consequences for market parties.

The ECJ wrote the epilogue to the Illumina/Grail saga, overturning the EC’s novel ‘Article 22’ approach. It is now clear that the EC cannot accept referral requests to review transactions that fall below the thresholds of national merger control regimes.

M&A transactions falling below the merger notification thresholds are not necessarily exempt from scrutiny. Companies should therefore carefully assess the potential competitive impact of their transactions, as the ACM has proven to be vigilant.