131 results 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. Proposed copyright tax reform feared to push investors abroad The controversial tax reform for income generated through copyright will have an enormous impact in various sectors such as IT. EU Member States reach agreement on Pillar Two 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. 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. Pillar Two – a new reality for the tax position of MNEs 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). The Netherlands published the legislative proposal for Pillar Two implementation On 31 May 2023, the Dutch government published the legislative proposal and explanatory notes regarding the implementation of the Directive implementing Pillar Two (the Directive) as of 31 December 2023. The era of FDI screenings kicks off in Belgium The Belgian screening mechanism for FDIs will enter into force on 1 July 2023. The mechanism is designed to safeguard Belgium's critical infrastructure and to protect sectors crucial to Belgium's public order, national security and strategic interests. 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. Guidelines vs Guidance: exclusionary abuse Guidelines due by 2025 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. Forewarned is forearmed: RPM still top of mind The clock is ticking for companies to set the record straight on resale price maintenance (RPM). Retailers must be able to determine their own retail prices without any direct or indirect meddling by suppliers. Informal views issued in agricultural industry and banana sector The Belgian Competition Authority (BCA) informally accepted a commitment agreed by the partners of the Belgian Agro Food Chain Platform, limiting the possibility to contractually exclude the theory of change of circumstances. Dawn raid drama: bycatch and data rooms Beware of the fine line in antitrust investigations between illegal fishing expeditions and accidental discoveries pointing at a separate antitrust infringement. The Netherlands' Budget Day 2023 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). Proposed amendments in the Dutch 2024 Tax Package related to ESG 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 vertical fight continues: two more cases on vertical restraints Companies should not take competition rules lightly in their supply relationships. The EU General Court's Valve judgment and the ACM's LG decision illustrate the consistent attention to vertical restraints. 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). Ready, set, go! The Dutch national security screening FDI regime takes off The Dutch Investments, Mergers and Acquisitions Security Screening Act (Wet veiligheidstoets investeringen, fusies en overnames – Vifo Act) entered into force on 1 June 2023. The Foreign Subsidies Regulation – beware and get your data ready! Earlier this year, the Foreign Subsidies Regulation (FSR) entered into force to close a loophole in EU regulations aimed at creating a level playing field within the internal market. Pagination Current page 1 Page 2 Page 3 Page 4 Next page
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.
Proposed copyright tax reform feared to push investors abroad The controversial tax reform for income generated through copyright will have an enormous impact in various sectors such as IT.
EU Member States reach agreement on Pillar Two 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.
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.
Pillar Two – a new reality for the tax position of MNEs 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).
The Netherlands published the legislative proposal for Pillar Two implementation On 31 May 2023, the Dutch government published the legislative proposal and explanatory notes regarding the implementation of the Directive implementing Pillar Two (the Directive) as of 31 December 2023.
The era of FDI screenings kicks off in Belgium The Belgian screening mechanism for FDIs will enter into force on 1 July 2023. The mechanism is designed to safeguard Belgium's critical infrastructure and to protect sectors crucial to Belgium's public order, national security and strategic interests.
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.
Guidelines vs Guidance: exclusionary abuse Guidelines due by 2025 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.
Forewarned is forearmed: RPM still top of mind The clock is ticking for companies to set the record straight on resale price maintenance (RPM). Retailers must be able to determine their own retail prices without any direct or indirect meddling by suppliers.
Informal views issued in agricultural industry and banana sector The Belgian Competition Authority (BCA) informally accepted a commitment agreed by the partners of the Belgian Agro Food Chain Platform, limiting the possibility to contractually exclude the theory of change of circumstances.
Dawn raid drama: bycatch and data rooms Beware of the fine line in antitrust investigations between illegal fishing expeditions and accidental discoveries pointing at a separate antitrust infringement.
The Netherlands' Budget Day 2023 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).
Proposed amendments in the Dutch 2024 Tax Package related to ESG 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 vertical fight continues: two more cases on vertical restraints Companies should not take competition rules lightly in their supply relationships. The EU General Court's Valve judgment and the ACM's LG decision illustrate the consistent attention to vertical restraints.
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).
Ready, set, go! The Dutch national security screening FDI regime takes off The Dutch Investments, Mergers and Acquisitions Security Screening Act (Wet veiligheidstoets investeringen, fusies en overnames – Vifo Act) entered into force on 1 June 2023.
The Foreign Subsidies Regulation – beware and get your data ready! Earlier this year, the Foreign Subsidies Regulation (FSR) entered into force to close a loophole in EU regulations aimed at creating a level playing field within the internal market.