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Reporting for non-EU AIFMs as of Q1 2023

Effective from Q1 2023, the Netherlands Authority for the Financial Markets (the “AFM”) indicated that it will require AIFMs who have notified AIFs for marketing under Article 36/Article 42 AIFMD to submit Periodic Reports.

Forewarned is forearmed: RPM still top of mind

The clock is ticking for companies to set the record straight on resale price maintenance (RPM). Retailers must be able to determine their own retail prices without any direct or indirect meddling by suppliers.

Tax Alert: The European Commission calls on the Netherlands to align taxation of investment funds with EU law

On 25 July 2024, the European Commission initiated an infringement procedure against the Netherlands by sending a letter of formal notice.

The Guidelines for providers of General Purpose AI Models are here: the 10^23 FLOPS question?

The European Commission published Guidelines for GPAI model providers, helping them understand AI Act requirements for general purpose AI models before the 2 August 2025 compliance deadline.

Private Equity in the Netherlands: a Tax Update

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

CBAM: current and future obligations for importers of certain carbon-intensive goods

The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023. Importers of certain carbon-intensive goods have to report on emissions released during the production of those goods.

Rules against deforestation: the effect and coming into effect of the Deforestation Regulation

Developments regarding the regulation on deforestation. In this blog we address the most prominent matters.

Netherlands lags behind in implementing amended ETS Directive (Update 2 April 2024)

The ETS Directive was amended in May 2023. Member States had until 31 January 2023 to implement the provisions of the amended ETS Directive. The Netherlands failed to meet that implementation deadline.

Corporate social responsibility for Dutch companies: from B Corp to BVm

Since to this date no specific legal form for the social enterprise exists in the Netherlands, companies are looking for other ways to demonstrate their commitment to CSR, for instance by aligning with private codes and labels.

Stibbe advises VCK

Stibbe advises VCK on the sale of VCK Logistics to Janssen.

The expansion of the ETS to include buildings, road transport and maritime transport: the bill to implement the amended ETS Directive

The bill to implement the changes to the European Emission Trading System (ETS) has been submitted to the Lower House. The bill envisages three major changes.

Dutch court confirms: Samsung's 'price recommendations' practices were unlawful

The Rotterdam District Court has delivered its judgment in the ACM's first-ever vertical restraints case. It upholds the fine imposed on Samsung for coordinating its retailers' online consumer prices under the pretence of 'price recommendations'.

Asset intensive reinsurance agreements – new requirement to obtain DNB’s prior consent

As of 1 January 2025, Dutch insurers must obtain the Dutch Central Bank’s prior consent before making any amendments to, or entering into an asset-intensive reinsurance agreement that allows the reinsurer to hold assets in a third country.

The EU Corporate Sustainability Due Diligence Directive

In Q2 2023, the European Parliament will vote on the much-discussed Corporate Sustainability Due Diligence Directive (CSDDD).

The dowry in the environment plan

In the Omgevingswet (Environment and Planning Act), the dowry contains state rules that no longer regulate activities at state level, but is carried through to local rules.

BEFIT and TP Directive

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

Package of new anti-money laundering rules adopted by European Council

On 30 of May 2024 the Council of the European Union adopted the Anti-Money Laundering and Anti-Terrorism Financing Package (the AML Package). The AML Package will have consequences for market parties.

Taking initiative: ACM catches transaction ahead of new powers

M&A transactions falling below the merger notification thresholds are not necessarily exempt from scrutiny. Companies should therefore carefully assess the potential competitive impact of their transactions, as the ACM has proven to be vigilant.

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