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On Tuesday 20 September 2022 (Budget Day; Prinsjesdag), the Dutch Ministry of Finance published the 2023 Tax Package (Belastingpakket) including the 2023 Tax Plan (Belastingplan).

This blog is one of the blogs in a series called “Commercial contracts in the Netherlands”. It is discussed as to under which circumstances third parties can hold the intermediary liable for damage suffered due to unauthorized representation.

Vennootschappen en andere juridische entiteiten hadden tot 27 maart 2022 voor de registratie van hun UBO’s (ultimate beneficial owners) bij het Nederlandse UBO-register. Het voldoen aan de UBO-registratie blijft actueel.

On Friday 4 November 2022, the Dutch Supreme Court answered prejudicial questions of the Zeeland-West Brabant District Court on the interpretation of the concept of ‘essentially new constructed real estate’ (in wezen nieuwbouw) for Dutch VAT purposes.

The EU Mandatory Disclosure Directive (“DAC6”), introducing a reporting requirement for intermediaries and/or taxpayers of certain cross-border arrangements that are perceived to be aggressive, is effective as of 1 July in the Netherlands. By his letter o

Vandaag (7 juli 2020) is bekend geworden dat het UBO-register live gaat op 27 september 2020. De Wet tot implementatie van het UBO-register (“Implementatiewet”) en het bijbehorende inwerkingtredingsbesluit zijn vandaag in het Staatsblad verschenen.

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 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.

What ESG risk rules are coming for EU/Dutch financial firms? DNB’s new climate risk Guide for insurers, pension funds, and payment firms aligns with EBA ESG Guidelines. This blog explains how both shape the future of EU ESG risk management.

In this blog, we discuss the Sustainable Finance Package published by the European Commission in June 2023.

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.

In today’s rapidly changing tax environment, it is important to keep an overview of all relevant tax 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.

Patent settlement agreements between originator pharmaceutical companies and generics manufacturers are a risky business. Originator medicine company Servier and five generic companies rolled the dice and the ECJ largely confirmed their antitrust fines.

The ACM will, possibly as a prelude to an upcoming New Competition Tool, launch market investigations into five sectors. Companies are well-advised to prepare for upcoming market investigations and potential solutions for identified market failures.