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On 26 January 2023, the ACM announced that its priorities for 2023 would be the energy transition, the digital economy, and sustainability. This agenda is unsurprising in view of the ACM’s recent policy statements and enforcement actions.

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

The Dutch Corporate Governance Code Monitoring Committee (the Committee) adopted the revised Dutch Corporate Governance Code (the 2022 Code) on 20 December 2022. 

To mark Equal Pay Day, we are publishing the e-book 'Equal pay for women and men. The most important reporting obligations at European level'.

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.

While 2022 revolved around new and improved regulatory tools, the focus in 2023 will be on putting these tools to use. More merger-related obligations, digital sector scrutiny and clarity on competition-law and consumer-law aspects is imminent.

In 2022, the ACM and the European Commission put the spotlight on the accuracy of companies’ sustainability claims. Notably, the ACM published several market studies and adopted commitment decisions concerning allegedly misleading sustainability claims.

While 2022 revolved around new and improved regulatory tools, the focus in 2023 will be on putting these tools to use. More merger-related obligations, digital sector scrutiny and clarity on competition-law and consumer-law aspects is imminent.

2022 marks the second year of the EU Foreign Direct Investment (FDI) Regulation, and the year in which legislators haven been busy shaping the Dutch national security screening regime and the EU Foreign Subsidies Regulation.

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).

This contribution discusses developments around the termination of LIBOR and its replacement benchmarks.

Effective from Q1 2023, the Netherlands Authority for the Financial Markets (the “AFM”) indicated that it will require AIFMs who have notified AIFs for marketing under Article 36/Article 42 AIFMD to submit Periodic Reports.

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.

Claire-Marie Darnand, Victorien Hémery, Benjamin Marthoz, Tom Storck, Johan Léonard and Anaïs Bracqbien have contributed to the Luxembourg chapter of the Chambers and Partners Real Estate Global Practice Guide 2023.

The Dutch government announced that the draft legislative proposal to exclude the application of the RETT concurrence exemption on the acquisition of a qualifying share interest in companies owning newly developed real estate will be amended.

The Belgian screening mechanism for FDIs will enter into force on 1 July 2023. The mechanism is designed to safeguard Belgium's critical infrastructure and to protect sectors crucial to Belgium's public order, national security and strategic interests.

With green, sustainable and sustainability-linked debt funding on the rise, how do financial market participants steer clear of greenwashing risks when they provide or attract such debt funding?