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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.

The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023. Importers of certain carbon-intensive goods have to report on emissions released during the production of those goods.

Per 1 oktober 2023 is het Carbon Border Adjustment Mechanism (CBAM) in werking getreden. Importeurs van bepaalde koolstof-intensieve goederen moeten rapporteren over de emissies die vrijkomen bij de productie van die goederen.

On 23 October 2023, the Belgian Competition Authority (the BCA) concluded its first hybrid cartel proceedings by imposing a fine of EUR 778.777 on CERP SA (CERP) for participating in anticompetitive practices in the pharmaceutical distribution sector.

The Dutch Tax Authorities published a Questions and Answers document (the “Q&A”) addressing various questions which arose in practice in connection with the new Dutch tax classification rules for (foreign) entities.

On 13 November, the Dutch government published a decree on the comparison of foreign entities which provides a framework for the tax classification of foreign entities as either transparent or non-transparent for Dutch tax purposes.

On 31 January 2025, Belgium's Government Agreement for 2025-2029 was published, focusing on strengthening competition, safeguarding tech expertise, and increasing subsidy transparency. However, more steps are needed to define practical implementation.

Belgium’s coalition agreement aims to simplify Private PRICAF regulations, boosting venture capital. This article explores rising investor interest in establishing collective investment funds in Belgium and the potential impact of the regulatory changes.

In this Tax Alert, we address recent case law relating to VAT.

Following the EC’s Horizontal Guidelines, the ACM and CMA have also published updated guidance on sustainability agreements. The approaches adopted by the three authorities are largely similar, but leave room for divergent assessments in some respects.

The European Commission has designated six Tech Giants (Alphabet, Amazon, Apple, ByteDance, Meta and Microsoft) as gatekeepers for 22 core platform services under the Digital Markets Act (DMA).

The European Commission is seeking feedback on the adoption of Guidelines on exclusionary abuses of dominance under Article 102 TFEU. In the meantime, the Commission has amended its 2008 Guidance.

Since 2021, Dutch rules against unfair trading practices, which implemented an EU Directive, apply to business-to-business relationships in agri-food supply chains. Enforcement by the ACM, initially slow, is now intensifying.

We will highlight certain focus areas from a Dutch tax perspective in debt restructuring cases involving a Dutch debtor, also considering creditors holding or obtaining an equity stake – directly or indirectly - in the borrowing entity.

Employers beware: the European Commission is strengthening its actions against anticompetitive practices in labour markets. In its recent Competition Policy Brief it takes a tough stance. Companies are well-advised to review their employment practices.

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.