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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.

Companies beware: completed non-notifiable concentrations do not necessarily go scot-free. An ex post abuse-of-dominance investigation by national competition authorities (NCA) could still loom.

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

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.

Op 9 december 2022 heeft minister Jetten voor Klimaat en Energie aan de Tweede Kamer zijn nadere uitwerking gepresenteerd van de afspraken uit het coalitieakkoord op het gebied van kernenergie.

Op 20 november 2023 trad richtlijn (EU) 2023/2413 tot herziening van de Hernieuwbare Energierichtlijn (EU) 2018/2001 (“RED III”) in werking. De lidstaten krijgen 18 maanden om RED III om te zetten.

On 14 December 2023, the Council of the European Union and the European Parliament agreed on a compromise text for the Corporate Sustainability Due Diligence Directive (“CSDDD”).

There is a lot coming at companies with regard to sustainability matters these days. This could also affect company directors’ responsibilities and liability. In this article, we will discuss some points of attention and share our practical observations.

This second of two blogs discusses the enforcement of UK court judgments in the Netherlands and applicable law. It also gives a brief overview of other EU PIL instruments that have ceased to apply to the UK from 1 January 2021.

Since 1 January 2021, EU regulations simplifying cross-border litigation no longer apply in relation to the UK and – in most cases – to parties based in the UK.

Recent developments gave rise to write this update: the European Parliament has ratified the Climate Law and confirmed the goal of the European Union on climate neutrality by 2050. 

Co-legislators on the European Climate Law reached a provisional agreement on April 21, 2021. This Climate Law is one of the key elements of the European Green Deal, published by the European Commission in December 2019.

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.

On 16 February 2021, the Amsterdam Court of Appeal set aside a judgment of the Amsterdam District Court in which the District Court declined jurisdiction over the alleged claims against Athenian Brewery, a Greek subsidiary of Heineken N.V.

On 15 February 2022, the European Data Protection Supervisor published Preliminary Remarks on Modern Spyware. In fact, this document directly targets the Pegasus spyware developed by an Israeli company. 

On 23 February 2022 the European Commission (the "Commission") published a proposal for a Directive on Corporate Sustainability Due Diligence (the "CSDD proposal").

De Europese Commissie heeft het voorstel voor een Omnibus-regeling, dat beoogt Europese duurzaamheidswetgeving te versimpelen en stroomlijnen, op 26 februari gepresenteerd.

Naar aanleiding van het voorstel tot wijziging van de KRW heeft onder andere Nederland twee ‘non-papers’ ingediend. De non-papers zien op de uitleg van het verslechteringsverbod in de KRW, de manier van monitoring en vragen om lichtere verplichtingen.