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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.

The Luxembourg Tax Authorities (“LTA”) published a circular letter concerning the application of the reverse hybrid rules (the “Circular”) . The Circular provides guidance on the determination of tax owed by Luxembourg reverse hybrid entities.

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.

On 18 July 2023, the Luxembourg law of 14 July 2023 establishing a mechanism for the national screening of foreign direct investments likely to undermine security or public order has been published in the Official Journal of the Grand Duchy of Luxembourg.

Companies should review their recruitment and hiring policies and practices. The Commission has joined the hunt for ‘job cartels’ with its first ever cartel in the labour market.

The European Commission has fined Mondelēz EUR 337.5 million for restricting cross-border trade. Brand owners are advised to double-check their licensing and distribution systems, as well as their commercial conduct, for possible territorial restraints.

Unfair trading conditions and tying are gaining traction as alleged abusive practices in the digital industry, as the European Commission fines Meta EUR 797.72 million for hindering competitors of Facebook Marketplace.

The Belgian Competition Authority imposed a fine of €490,112 on Le Creuset for vertical price fixing (also known as resale price maintenance).

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 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.

Changes to Dutch financial regulations entered into force on or around 1 July, including notable amendments for holders of a qualifying holding in certain Dutch regulated financial institutions. We have listed the main changes in this publication.

By 26 December 2023 at the latest, EU Member States must publish a list of organisations that they have designated as ‘qualified entities’ (bevoegde instanties) for bringing cross-border representative actions within the EU on behalf of consumers.

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.

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.

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.

Where is the line between openness and protectionism in the European single market? At both EU and national level, more and more protective barriers against foreign investors and acquirers have been created in the international competition.

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).