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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.

De Pillar Two Richtlijn (EU) 2022/2523 (‘Pillar Two’) en de daaruit voortvloeiende regelgeving om een minimumbelastingniveau te garanderen, houdt de fiscale wereld al enige tijd bezig.

As the real estate market struggles, the Belgian federal government made things more challenging with additional tax measures affecting the real estate market, announced on 9 October 2023 as part of the 2024 budget.

On Tuesday 19 December 2023 – exactly three months after publication – the Upper House of the Dutch parliament adopted the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan) and certain other proposals that were published.

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.

The Dutch Supreme Court issued an interesting court decision on 14 April 2023 clarifying when property rights (vermogensrechten) are economically similar or comparable to subordinated classes of shares that constitute a lucrative interest.

On 13 April 2023, the Financial Stability Board (FSB) published a report on convergence in Cyber Incident Reporting (CIR).

On 5 January 2022, the EDPS issued a reprimand to the European Parliament for non-compliance with several provisions of the GDPR for EU Institutions and ordered it to update its data protection notices of an internal corona testing website.

The Litigation Chamber of the Belgian DPA confirms that, in the absence of an existing legal basis, it is not possible for an employer, in this case a hospital, to make the recruitment of a person conditional on the fact that he/she has been vaccinated.

Belgium finally published a law transposing the directive 2018/1972 of 11 December 2018 establishing the European Electronic Communications Code.