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Op 1 januari 2023 treden boek 1 “algemene bepalingen” en boek 5 “verbintenissen” van het Burgerlijk Wetboek in werking. Dit artikel focust op een selectie van vernieuwingen die bijzondere relevantie hebben voor de vastgoed- en de bouwpraktijk.

In December 2022, the existing Belgian Building Material Index will be published for the last time. This article discusses the impact on ongoing construction contracts.

On Friday 11 November 2022 the Dutch Supreme Court ruled that the refurbishment of a former woolen fabrics factory into a retail centre resulted in ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes.

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 Municipalities Preferential Rights Act (Wet voorkeursrecht gemeenten – Wvg) allows municipalities, provinces and the national government of the Netherlands to establish a preferential right on immovable property.

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.

On 1 July 2021, the Dutch state secretary of Finance issued a letter in which he indicated that the proposed amendments to the Dutch fund for joint account will no longer be part of the legislative proposal on the Dutch classification rules.

Only dominant companies with a “genuinely tight grip” on the market can be forced to grant rivals access to their infrastructure.

On 25 March 2021, the ECJ ended the Lundbeck pay-for-delay saga by dismissing the appeals from Lundbeck and five generic manufacturers against a European Commission ‘pay-for-delay’ decision.

The ACM’s list of 2021 focus areas is out. Whereas the digital economy and the energy transition are repeats from last year, the effects of the COVID-19 crisis is a new, although somewhat unsurprising, designated focal point.

On 6 July 2021, the Amsterdam Court of Appeal had to decide whether the pragmatic approach of the Amsterdam District Court, which had applied Dutch law to all air freight cartel damages claims, could be upheld.

On 1 July 2021, the Dutch Authority for Consumers and Markets (ACM) imposed a fine of EUR 19.5 million on drug manufacturer Leadiant for excessive pricing of their orphan drug CDCA-Leadiant.

On 9 July 2021, the Commission published its draft revised Vertical Block Exemption Regulation (VBER) and the accompanying Vertical Guidelines.

Companies involved in multi-step acquisitions should beware of potential gun-jumping risks. The ACM has fined a trade association for failing to notify the acquisition of four pharmacies involving a consecutive partial resale.

As from 1 January 2021, a 20% real estate levy applies to real estate income derived by certain Luxembourg tax opaque investment vehicles owning directly, or indirectly through tax transparent entities, real estate assets located in Luxembourg.

More antitrust clarity has arrived for companies involved in sustainability collaborations. The EC published draft revised rules on horizontal cooperation agreements and the ACM informally approved two green initiatives in the energy sector.