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Key markers on the Dutch Tax roadmap for 2023

In the latest installment of Tax Notes International, Charlotte Tolman and Michael Molenaars discuss major Dutch tax plans and developments expected for 2023 and how they may affect international business.

Abuse: an access request you can’t refuse?

The European Court of Justice has confirmed that the essential facilities test is limited to ‘pure’ access cases. Infringement of a regulatory access obligation must be assessed under the general framework for abuse of dominance.

Competition law developments in 2022

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.

French supermarket dawn raids down the drain

On 9 March 2023, the European Court of Justice (ECJ) ruled that the European Commission should properly record interviews if they are used to gather information regarding the subject matter of the investigation.

ECJ in Towercast: plan C for tackling concentrations?

Companies beware: completed non-notifiable concentrations do not necessarily go scot-free. An ex post abuse-of-dominance investigation by national competition authorities (NCA) could still loom.

Roxane Lauwereins

Senior Associate Brussels

Developments in DMA land: EU tags Big Tech as first Gatekeepers

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).

ECJ calls the shots: CK Telecoms ruling sent back to General Court

The ECJ overruled the General Court in its CK Telecoms ruling, taking the strict requirements that the GC placed on the Commission when reviewing mergers off the table. This will make it easier for competition authorities to intervene in merger cases.

2023 Spring Memorandum includes several policy proposals for tax measures relevant for the Dutch real estate market

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.

Competition law in 2024: putting theory into practice

2023 marked the near finale of the European Commission’s overhaul of its competition policy, leaving only a few loose ends to tie up in 2024/2025. It is now time to watch theory be put into practice by the competition authorities and at the courts.

Stibbe Bruxelles nomme cinq nouveaux Counsels

Stibbe à Bruxelles a nommé Bastiaan Schelstraete (Environment & Planning), Stefanie François (Environment & Planning), David Verwaerde (Dispute Resolution), Lizelotte De Maeyer (Tax) et Pieter-Jan Leemen (Banking & Finance) en tant que Counsel.

2022: the big reveal of 2021’s competition law promises

2021 was riddled with sneak previews of a “review of competition policy tools with unprecedented scope and ambition”.

Gun jumping: beware, the Commission will take action

The Commission has imposed interim measures on Illumina and GRAIL. These measures include the obligation to run GRAIL by independent management.

Back to the future – Commission publishes roadmap for green and digital challenges

The Commission’s Communication “A competition policy fit for new challenges” (the “Communication”) identifies key areas in which competition law and policy can support European efforts in dealing with the challenges of the green and digital transitions.

ECJ: private enforcement in aviation sector also a national court's game

Recently, the ECJ ruled that national courts dealing with private enforcement cases are competent to apply EU competition law to historical behaviour in the aviation sector.

Dominant firm may refuse to supply retailer after initial delivery

The Brussels Court of Appeal has held that a dominant producer firm may have valid reasons to refuse further supplies to a retailer, despite its dominance and despite previous deliveries.

Google Shopping: self-preferencing is a form of abuse of dominance

On 10 November 2021, the General Court (GC) almost entirely dismissed Google’s action against the European Commission’s Google Shopping decision.

Europese Commissie herziet en verruimt een belangrijk staatssteunkader: consultatie wijzigingen AGVV geopend tot 8 december 2021

De Europese Commissie zet in op meer staatssteun voor innovatieve ondernemingen en duurzaamheid. Dit blijkt uit de voorgestelde wijziging van de Algemene groepsvrijstellingsverordening waarover tot 8 december a.s. een consultatie loopt.

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