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163 results

Abuse: an access request you can’t refuse?

The European Court of Justice has confirmed that the essential facilities test is limited to ‘pure’ access cases. Infringement of a regulatory access obligation must be assessed under the general framework for abuse of dominance.

The 2025 Spring Memorandum of the Dutch Ministry of Finance

The Dutch Ministry of Finance's 2025 Spring Memorandum outlines key tax updates affecting international businesses, including changes to the lucrative interest scheme, new anti-abuse measures, and proposals to boost employee participation.

Tax Alert – Update Letter published on issues and solutions regarding the new definition of the FGR

On 12 June 2025, the Dutch State Secretary of Finance published an update letter addressing certain identified issues and potential solutions in connection with the new definition of the Dutch fund for joint account (fonds voor gemene rekening, or FGR).

Europese Commissie consulteert Europese standaarden voor duurzaamheidsverslaggeving (ESRS)

Op vrijdag 9 juni 2023 heeft de Europese Commissie de finale concepten van de Europese standaarden voor duurzaamheidsverslaggeving (European Sustainability Reporting Standars, "ESRS") ter consultatie voorgelegd. De ESRS geven nadere invulling aan de Corpo

Greenwashing in the EU financial markets: sustainable finance status update

The European financial markets feature numerous financial products with characteristics such as ‘green’, ‘ESG’, ‘sustainable’, ‘climate’, ‘transition’, ‘impact’ or similar. But when is it fair to name or label financial products as such?

The future of nuclear power in the Netherlands (part 2): Borssele preferred site for two new nuclear power plants

On 9 December 2022, Minister Jetten for Climate and Energy presented to the Second Chamber of the House of Representatives his further elaboration of the coalition agreement's intentions on nuclear energy.

De uitzondering van hoger openbaar belang uit de Kaderrichtlijn Water. Het vijfde blogbericht uit een reeks (deel V)

Artikel 4 lid 7 Kaderrichtlijn Water (KRW) biedt een uitzonderingsgrond voor de verplichtingen die voortvloeien uit de richtlijn. In deze blog gaan wij in op deze uitzonderingsgrond die ziet op het hoger openbaar belang.

Duurzaamheidsverslaggeving: nationale implementatie van de CSRD en mondiale ontwikkelingen (juli 2024)

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

Ontwikkelingen op het gebied van duurzaamheidsverslaggeving

Op grond van de CSRD zullen beursgenoteerde ondernemingen en overige grote ondernemingen op relatief korte termijn een uitgebreid duurzaamheidsverslag moeten opstellen aan de hand van Europese standaarden voor duurzaamheidsverslaggeving.

Q&A document published on the new Dutch tax classification rules for (foreign) entities

The Dutch Tax Authorities published a Questions and Answers document (the “Q&A”) addressing various questions which arose in practice in connection with the new Dutch tax classification rules for (foreign) entities.

Nieuwe hernieuwbare energierichtlijn: wijzigingen inzake garanties van oorsprong, vergunningen en RFNBO’s

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.

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).

Digital antitrust conduct: too elusive to catch?

The ink on the Digital Market Act has barely dried, but fast-evolving digital developments already have competition authorities calling for new tools. Is Big Tech not kept in check by the DMA, the antitrust rules and the EU Merger Regulation after all?

Op naar hoe: de volgende stap in het AFM-toezicht op duurzaamheidsclaims

De Autoriteit Financiële Markten (AFM) maant financiële ondernemingen tot uitgebreidere, concretere en duidelijkere communicatie over duurzaamheid.

Ready, set, go! The Dutch national security screening FDI regime takes off

The Dutch Investments, Mergers and Acquisitions Security Screening Act (Wet veiligheidstoets investeringen, fusies en overnames – Vifo Act) entered into force on 1 June 2023.

Solace for companies seeking guidance on sustainability agreements

Now that the European Commission adopted the revised Horizontal Guidelines (HGs), including the new chapter on sustainability agreements, companies wishing to set up sustainability initiatives finally have more certainty on the applicable guidance.

De Ecodesign Verordening: nieuwe duurzaamheidsverplichtingen voor producenten

Op 18 juli 2024 is de Ecodesign Verordening in werking getreden. De wet vormt de basis van de Europese aanpak voor duurzaam en circulair productontwerp.

The Foreign Subsidies Regulation – beware and get your data ready!

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.

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