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In recent years, the ECJ has issued landmark judgments with far-yielding consequences for data controllers and data processors. To celebrate Data Privacy Day 2023, we highlighted the most impactful judgments of the ECJ from the past year.

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

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.

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).

Het Europese Hof van Justitie (het “Hof”) heeft in een arrest van 22 november 2022 bepaald dat publieke toegankelijkheid tot informatie in het UBO-register ongeldig is.

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.

In mid-January 2023, the European Parliament approved the European Commission’s draft directive to prevent misuse of shell entities for tax purposes (known as ATAD 3), as amended by its Committee on Economic and Monetary Affairs.

Op 4 juli 2023 heeft het Europees Hof van Justitie een arrest gewezen in de zaak C-252/21 (Meta e.a. tegen Bundeskartellamt). Meta Platforms Ireland (hierna: Meta) exploiteert onder meer het online sociale netwerk Facebook in de Europese Unie.

On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan).

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.

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.

Stibbe’s Tax team has contributed to the Dutch chapter of the Global Legal Insights Corporate Tax Laws and Regulations 2023.

On 21 February 2023, the litigation chamber of the Belgian data protection authority has ruled on the legitimacy of the geographic tracking of employees by a public authority.

The Dutch government published the annual Spring Memorandum on Friday 28 April 2023. In this blog post, the policy proposals for tax measures included in the Spring Memorandum that are relevant for real estate investments in the Netherlands are discussed.

The General Data Protection Regulation (GDPR) is one of the most significant development in the European data strategy in the past years and is continuously evolving.

De Algemene Verordening Gegevensbescherming (de “AVG”) is één van de meest ingrijpende ontwikkelingen binnen de Europese datastrategie van de afgelopen jaren en nog steeds volop in ontwikkeling.