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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.

In mid-January 2023, the European Parliament approved the European Commission’s draft directive to prevent misuse of shell entities for tax purposes (known as ATAD 3), as amended by its Committee on Economic and Monetary Affairs.

On 12 September 2023, the European Commission published a proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT Directive).

We publish high-quality legal knowledge and insights on our website on a daily basis. If you would like to be promptly informed about the latest developments within your areas of interest, we invite you to sign up for our Legal Updates.

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Dagelijks publiceren wij op onze website hoogwaardige juridische kennis en vooruitzichten. Wilt u snel op de hoogte zijn van de meest actuele ontwikkelingen binnen uw interessegebieden? Meld u dan aan voor onze Legal Updates.

On the 1st of June 2023, the European patent landscape has undergone a substantial change with the launch of the Unified Patent Court (‘UPC’) and the Unitary Patent.

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

Our Brussels IP/Life Sciences team has authored a booklet on the case-law of the Court of justice of the EU (CJEU) regarding supplementary protection certificates (SPCs).

This Alert addresses certain recent developments concerning procedural tax law in the Netherlands. We will discuss some interesting developments with regard to the (revised) Dutch tax ruling practice as per 1 July 2019 and the Tax Ruling Annual Report.

In a judgment dated 22 June 2021, the CJEU clarifies the liability framework of online platform operators when content protected by copyright is uploaded by platform users.

The CJEU stated that the private copy exception (copyright) applies to cloud computing.

The CJEU validates the new liability regime for large online platforms organised by article 17 of the directive 2019/790 on copyright and related rights in the Digital Single Market.

In de nieuwe podcastaflevering van Stibbe Legal Insights spreken Femke van der Voort, gespecialiseerd in intellectueel eigendom, en Paul van der Hulst, mede-eigenaar en managing director van MoviĜo, over het beschermen van intellectuele eigendomsrechten.

Charlotte Tolman and Michael Molenaars examine the European Commission's proposed Unshell directive, which targets the misuse of shell companies, and its potential impact on Dutch holding structures.

The CJEU decision in the National Orchestra of Belgium decision shakes up employer copyright in the Netherlands. With new consent and compensation requirements, are your employment contracts still airtight? Discover the implications of the decision here.