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In the latest installment of Tax Notes International, Charlotte Tolman and Michael Molenaars discuss major Dutch tax plans and developments expected for 2023 and how they may affect international business.

Ireland's data protection authority (the DPC) announced its final decision regarding Meta Ireland's Facebook and Instagram services on 4 January 2023.

On 14 December 2022, the Netherlands Authority for the Financial Markets, published amendments to the Further Regulation on the Supervision of the Conduct of Financial Undertakings under the Financial Supervision Act.

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.

On 21 december 2022, the dutch ministry of finance published a letter updating the dutch parliament on the status of the european markets in crypto assets regulation (micar).

In their financial regulatory outlook, Roderik Vrolijk and Maarten Weekenborg look ahead to 2023 and give an overview of the main legislative and financial regulatory developments they expect in the fintech sector.

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 Friday 11 November 2022 the Dutch Supreme Court ruled that the refurbishment of a former woolen fabrics factory into a retail centre resulted in ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes.

De Afdeling bestuursrechtspraak van de Raad van State en het College van Beroep voor het bedrijfsleven bieden meer ruimte voor het aannemen van een verschoonbare overschrijding van bezwaar- en beroepstermijnen.

Op grond van artikel 13 van de Wet bodembescherming (Wbb) geldt er een algemene zorgplicht die verplicht om bij (dreigende) bodemverontreiniging alle maatregelen te nemen die redelijkerwijs gevergd kunnen worden.