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Op 5 januari 2023 is de Corporate Sustainability Reporting Directive ("CSRD") in werking getreden.

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

In this Tax Alert, we address recent case law relating to VAT.

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

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.

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.

In recent years, the EU has considerably strengthened its legal arsenal around sustainability by imposing requirements on companies to assess, prevent, and mitigate the negative impact of their activities on human rights and the environment.

L'UE a récemment renforcé son cadre juridique en matière de durabilité, imposant aux entreprises d’évaluer, prévenir et atténuer les impacts négatifs de leurs activités sur les droits humains et l’environnement.

The EU is proposing major reforms to its securitisation framework that will reshape how financial institutions approach the market, including an overhaul of the EU Securitisation Regulation and permanent relief for SFTs under banking rules.

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.

The European Commission wants to simplify environmental regulations for the benefit of energy infrastructure. Is the sector facing a nitrogen lock? This question and other proposals for acceleration are discussed in this blog.

This blog explores the key elements of the Guide and its practical implications for loan documentation and structuring, as well as the outlook for transition finance investment products.

Hier vindt u een selectie van recente Belgische en Europese juridische ontwikkelingen tot en met 31 december 2023.

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.

De Raad van State heeft haar rechtspraak over intern en extern salderen gewijzigd. Dit heeft grote gevolgen voor activiteiten met stikstof. Anna Collignon bespreekt in dit blog de nieuwe jurisprudentie.

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.

The long-awaited clarity on Omnibus I is here: the European Parliament and the Council of the European Union have reached a political agreement on the text. The European Parliament has already adopted the text, and for the Council of the European Union th