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Update on Dutch entity classification and anti-base-erosion rules

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars provide a detailed analysis of recent tax developments in Dutch regulations concerning entity classification and anti-base-erosion rules.

Belgian court approves sale of television rights despite no call for tenders

The Brussels Commercial Court ruled on 18 December 2024 that the sale of cycling television rights in Belgium did not violate EU competition rules despite the lack of a formal tender procedure.

EU Listing Act: Market Soundings Regime

Market soundings are a tool for issuers and financial market participants to gauge investor interest in potential transactions before they are publicly announced. These interactions often involve sharing inside information as defined by the MAR.

ACM rolls the dice on roll-up strategies

For the first time, the Dutch Authority for Consumers and Markets conducted a merger review involving a ‘roll-up strategy’. The outcome of another roll-up strategy merger assessment is pending.

EU Court of Justice ruled on the statute of limitation and scope of applicability of the Damages Directive in Heureka vs. Google

In a judgment of 18 April 2024, the European Court of Justice (“CJEU”) ruled on preliminary questions of the City Court of Prague concerning a damages claim lodged against Google by comparison shopping service provider Heureka.

Listing Act: Inside information disclosure in a protracted process

In April 2024, the European Parliament adopted the EU Listing Act. We discuss the removal of the obligation to immediately disclose an intermediate step in a protracted process that constitutes inside information under the Market Abuse Regulation.

Tom Verdonk co-edited ‘Unfair Trading Practices in the Agricultural and Food Supply Chain’

Tom Verdonk has co-edited the book ‘Unfair Trading Practices in the Agricultural and Food Supply Chain’, recently published by Larcier-Intersentia.

Netherlands further locked in? Council of State limits internal netting of nitrogen emissions

The Council of State has changed its case law on internal and external netting. This has major implications for activities involving nitrogen. In this blog Anna Collignon discusses the new case law.

Stibbe Amsterdam appoints Wouter den Hollander as counsel

We are pleased to announce that Stibbe Amsterdam has appointed Wouter den Hollander as counsel as of 1 April. Wouter’s appointment strengthens Stibbe’s Litigation & Arbitration practice.

Tom Verdonk defends Ph.D. on competition law and food security

His dissertation entitled “Seeds of Market Power” examines how EU competition law can promote both fair access to innovation and food security through collaborative licensing in the seed and biotech sectors.

The gift that keeps on giving: Article 22 is here to stay

The European Commission will review a transaction thanks to Italy’s call-in powers. Even though the broad interpretation of Article 22 EUMR is off the table, deals that do not meet standard EU and national merger thresholds may still need to be notified.

European Commission to pull the strings of foreign subsidies

The European Commission is adding powers to its toolbox to ensure a level playing field between European and foreign(-backed) companies active on the EU market.

Return to sender: Court annuls ministerial unblocking of postal merger

The Rotterdam District Court has annulled the Dutch Minister’s very first clearance of a blocked merger (between postal operators PostNL and Sandd), on grounds of public interest.

New competition tool: something old, something new, something borrowed

Large online platforms may face more regulatory obligations, whilst non-dominant companies’ unilateral conduct may soon be curbed.

E-book: 'Practical implications of ESG disclosure regulations'

As of 10 March 2021, many financial market participants and financial advisers will be subject to new disclosure obligations following the entry into force of the EU Sustainable Finance Disclosure Regulation (SFDR) on 29 December 2019.

Introduction of dividend withholding tax in relation to low tax jurisdictions as per 2024 and update Dutch double tax treaty policy

This Tax Alert will address two Dutch international tax policy proposals as included in letters that the Dutch State Secretary of Finance recently sent to the Dutch parliament on 29 May 2020. We note that the proposals are still subject to parliamentary d

No proof of competitive disadvantage? No abusive favouritism

Companies claiming abuse of dominance in civil proceedings have their work cut out for them, as demonstrated by a ruling of the Amsterdam Court of Appeal. Real estate association VBO had accused dominant online platform Funda of favouritism. However, in l

More hurdles to cross: Foreign Direct Investment gaining momentum

Cross-border acquisitions and mergers may soon have an extra hurdle to cross before receiving the green light. In the EU, the development of FDI screening mechanisms has gained speed after COVID-19.

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