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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).

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.

Beware of the fine line in antitrust investigations between illegal fishing expeditions and accidental discoveries pointing at a separate antitrust infringement.

De Wet veiligheidstoets investeringen, fusies en overnames (“Wet Vifo”) is op 1 juni 2023 in werking getreden, gelijktijdig met de publicatie van een tweetal besluiten en een Ministeriële regeling.

Op 12 januari 2023 is de Europese Foreign Subsidies Regulation (de “FSR”) in werking getreden.

The European Commission recently adopted a package to simplify its procedures for reviewing concentrations under the EU Merger regulation. Under the new rules, more cases can benefit from the simplified procedure.

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.

On 20 December, the Luxembourg Parliament adopted bill of law 8292 implementing Council Directive 2022/2523 on ensuring a global min. level of taxation for multinational enterprise groups & large-scale domestic groups in the EU, also known as Pillar Two.

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

On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities. The key aspects of both proposals are discusse

On 14 June 2021 the Dutch State Secretary of Finance sent a letter to the Dutch Parliament setting out his view on (i) the political agreement reached by the G7 countries on global tax reform and (ii) the next meeting of the OECD/G20 Inclusive Framework.

Companies should check their merger information for accuracy, truthfulness and completeness before handing it over to the European Commission.

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.

Recently, the European Commission issued an implementing decision on standard new contractual clauses (“SCCs”) for the transfer of personal data to countries outside the European Economic Area.

A heads-up for companies with cross-border activities. The ECN+ Directive’s transposition deadline has expired and its provisions should by now have found their way into the national laws of the EU Member States.

The Court of Justice of the European Union recently further clarified which courts within the EU have jurisdiction to hear follow-on damage claims.