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The prohibition of (as the Latin saying goes) reformatio in peius means that the outcome of appeal proceedings may not be that a party ends up in a worse position as a result of its own appeal against a decision by the District Court.

The new double tax treaty between Luxembourg and the United Kingdom (“DTT”) ratified by the Luxembourg Parliament on 19 July 2023 should apply as from 2024.

Since 9 January 2022, the public type of the Dutch Scheme is automatically recognized in the EU under the European Insolvency Regulation. This will be further discussed in this blog.

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.

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.

The long-awaited new law amending Book XX of the Code of Economic Law and the Income Tax Code 1992 just came into force. This replaces the "COVID-moratorium" and creates the possibility to restructure a company through a “preparatory agreement”.

On 1 January 2021, the Act on confirmation of private restructuring plans (Wet homologatie onderhands akkoord, the "Dutch Scheme") came into effect.

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.

Luxembourg and the United Kingdom signed a new Double Tax Treaty on 7 June 2022 which includes several changes that might have an effect on investments involving the two jurisdictions.

On Friday 20 May 2022, the Dutch Ministry of Finance published the 2022 Spring Memorandum (Voorjaarsnota), including various proposed amendments that are relevant to international businesses, On 11 May 2022. the EU Commission issued a draft directive pro

On the first of June, the Dutch national security investment screening regime (the Vifo Act) celebrated its first anniversary. Time to take stock of key findings and forthcoming developments.

In the first year since the SAC came into force there have been 22 rulings by the ACC and the AT in which an advertisement has been tested against the SAC. This blog addresses the lessons that can be drawn from an analysis of these rulings.