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CSRD: Strategic Sustainability Implications

The importance of strategic-level engagement with sustainability matters in response to the CSRD should not be underestimated. This requires a shift in mindset from simply complying with regulations to considering sustainability as a key business issue.

Financial Regulation – Q2 2023 Update

Changes to Dutch financial regulations entered into force on or around 1 July, including notable amendments for holders of a qualifying holding in certain Dutch regulated financial institutions. We have listed the main changes in this publication.

Cross-border representative actions: publication of requirements for Dutch organisations seeking designation as ‘qualified entities’

By 26 December 2023 at the latest, EU Member States must publish a list of organisations that they have designated as ‘qualified entities’ (bevoegde instanties) for bringing cross-border representative actions within the EU on behalf of consumers.

Tax Alert: Update on VAT case law

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

Preventing environmental damage through sustainable cooperation

Following the EC’s Horizontal Guidelines, the ACM and CMA have also published updated guidance on sustainability agreements. The approaches adopted by the three authorities are largely similar, but leave room for divergent assessments in some respects.

The impact of geopolitical developments on transactions: a tangled web of rules and hurdles

Where is the line between openness and protectionism in the European single market? At both EU and national level, more and more protective barriers against foreign investors and acquirers have been created in the international competition.

Developments in DMA land: EU tags Big Tech as first Gatekeepers

The European Commission has designated six Tech Giants (Alphabet, Amazon, Apple, ByteDance, Meta and Microsoft) as gatekeepers for 22 core platform services under the Digital Markets Act (DMA).

Guidelines vs Guidance: exclusionary abuse Guidelines due by 2025

The European Commission is seeking feedback on the adoption of Guidelines on exclusionary abuses of dominance under Article 102 TFEU. In the meantime, the Commission has amended its 2008 Guidance.

From Farm to Fairness: Unpacking the Dutch Unfair Trading Practices Act for the Agri-Food Supply Chain

Since 2021, Dutch rules against unfair trading practices, which implemented an EU Directive, apply to business-to-business relationships in agri-food supply chains. Enforcement by the ACM, initially slow, is now intensifying.

Commission takes labour market enforcement to the next level

Employers beware: the European Commission is strengthening its actions against anticompetitive practices in labour markets. In its recent Competition Policy Brief it takes a tough stance. Companies are well-advised to review their employment practices.

Key developments in sustainability claims in 2022

In 2022, the ACM and the European Commission put the spotlight on the accuracy of companies’ sustainability claims. Notably, the ACM published several market studies and adopted commitment decisions concerning allegedly misleading sustainability claims.

The Current Status of the AI Act: Navigating the Future of AI Regulation in the EU

We discuss the current status of the AI Act since the ban on unacceptable AI systems and the AI literacy obligation, and the challenges that are arising in light of the balance between the rapid advancement of technologies and the slow pace of regulation.

EU-U.S. Data Privacy Framework: A new adequacy decision for the United States

On Monday July 10, 2023, the European Commission adopted her adequacy decision for the United States, the “EU-U.S. Data Privacy Framework”, which has immediate effect.

Navigating access refusals after the ECJ’s Google Android Auto-ruling

Big Tech faces challenges when denying third parties access to its open platforms. The European Court of Justice has ruled that a dominant company’s refusal to make its open platform compatible with a third-party app may be abusive.

Equity raises: prospectus exemptions and share issuance approvals

In this note we discuss the interplay between prospectus exemptions and share issuance authorisations of listed Dutch companies. Prospectus exemptions are expanded under the EU Listing Act, but will Dutch issuers be able to take full advantage?

On the Board room agenda: ESG & sustainability risks and opportunities throughout the supply chain

When handled properly, ESG and sustainability create opportunities for companies in the real estate sector to make their business model future proof
and to benefit the bottom line. ESG has thus become an important driver for business considerations.

Google Android-ruling: Commission flunks AEC test once again

The AEC test has likely assumed mythic status at the European Commission with the EU courts striking down its AEC analysis for a third time. Nevertheless, the Commission seems on the right track to tackling abuse of dominance in the digital sector.

Court of Appeal overturns first instance judgment and establishes that several prestressing steel producers are liable for the potential loss alleged by Deutsche Bahn

The Court of Appeal of 's-Hertogenbosch ruled that several producers of prestressing steel are jointly and severally liable for potential loss that Deutsche Bahn may have suffered as a result of an infringement of competition law rules.

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