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

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.

On the first of June, the Dutch national security investment screening regime (the Vifo Act) celebrated its first anniversary. Time to take stock of key findings and forthcoming developments.

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.

Cross-border corporate lending is set for change as CRD VI introduces new licensing obligations, requiring non-EU lenders to reassess their activities in the Netherlands and the EU for all in scope contracts signed on or after 11 July 2026.

This Tax Alert provides an update on three relevant tax development.

Hoewel het OM niet verplicht is publiciteit te zoeken tijdens strafrechtelijk onderzoek, is dit vaste praktijk geworden. In het licht van de onschuldpresumptie (art. 6 lid 2 EVRM) en belangen van verdachten rijst de vraag of dit gerechtvaardigd is.

On 23 January 2024, the ACM announced its priorities for 2024. The energy transition, the digital economy and sustainability are still on the ACM’s priority list, but now with better-equipped enforcement methods available.

The Municipalities Preferential Rights Act (Wet voorkeursrecht gemeenten – Wvg) allows municipalities, provinces and the national government of the Netherlands to establish a preferential right on immovable property.

Na meer dan een decennium debat binnen en buiten de Eerste en Tweede Kamer en diverse keren uitstel
lijkt de Omgevingswet (Ow) op 1 januari 2024 dan eindelijk in werking te treden.

Article 2.15 of the Activities Decree currently requires operators of so-called Type A and Type B establishments to implement all energy saving measures with a payback period of five years or less.

Dit blog bespreekt het recent gepubliceerde wetsvoorstel Reparatiewet Varkens in Nood-arrest dat voor advies aan de Raad van State is voorgelegd.

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.

On May 26, 2021, the District Court of The Hague rendered its judgment in the case between Milieudefensie and others against Shell.

In the Netherlands, it is possible for a representative entity to bring a "collective action" on an "opt-out basis" under article 3:305a of the Dutch Civil Code (the "DCC"). However, under the current provisions in Dutch law, the representative entity is

Recent case law on the standing of ‘idealistic’ claim foundations shows courts’ lenient approach.

The General Data Protection Regulation (GDPR) is one of the most significant development in the European data strategy in the past years and is continuously evolving.