1412 results Tweede Kamer neemt Wijzigingswet accountancysector aan Op 23 september 2025 heeft de Tweede Kamer het voorstel voor de Wijzigingswet accountancysector (voorheen: Wet toekomst accountancysector, hierna: Wijzigingswet) aangenomen. Het kleurloos opzet: geen vrijbrief voor lichtvaardig bewijs In economisch strafrecht wordt vaak gesteld dat kleurloos opzet volstaat, maar dit criterium geldt ook in commune strafrecht. In de praktijk krijgt de term een onjuiste, afgezwakte betekenis, wat leidt tot te snelle opzetaanname. Antiabuse Rules: Changes for Holding Companies Investing in the Netherlands In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars examine two recent Dutch Supreme Court rulings providing more details about antiabuse tests for foreign holding companies that invest in the Netherlands. ESG disclosure in equity prospectuses: current state of affairs In a world where ESG takes centre stage, equity prospectuses will need to include disclosure on all material ESG-related matters. 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. Widening the net: The Dutch government proposes to broaden the scope of the Vifo Act The Vifo Act continues to evolve: Dutch government to extend the scope of the general Dutch FDI screening regime to cover six additional technologies. 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. Happy first anniversary! One year of the Vifo Act: an update 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. Natuurvergunning Binnenhof Deze publicatie behandelt een uitspraak van de Rechtbank Den Haag van 25 juni 2025 over de natuurvergunning voor de renovatie van het Binnenhof, ruim een half jaar na de wijziging van de rechtspraak over intern salderen in de Rendac-uitspraak. ECJ calls the shots: CK Telecoms ruling sent back to General Court The ECJ overruled the General Court in its CK Telecoms ruling, taking the strict requirements that the GC placed on the Commission when reviewing mergers off the table. This will make it easier for competition authorities to intervene in merger cases. The Commission’s ‘killer’ pharma campaign: reason to complain? The European Commission is on the prowl in the pharma sector. Recent cases on alleged disparagement and pipeline drugs-killings show that it is not afraid to show its teeth and, ultimately, bite. ECJ in Towercast: plan C for tackling concentrations? 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. 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. 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? The Legal 500 Country Comparative Guide: Mergers & Acquisitions in the Netherlands Heleen Kersten and Omar El Gachi contributed to the Legal 500 Country Comparative Guide: Mergers & Acquisitions The Netherlands. Recent Dutch Tax Developments in M&A Transactions In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars discuss recent Dutch tax developments that are relevant to mergers and acquisitions transactions with a Dutch component. Overzichtsuitspraak: het overgangsrecht voor handhavingsbesluiten onder de Omgevingswet In de uitspraak van 3 juli 2024 geeft de Afdeling Bestuursrechtspraak van de Raad van State een overzicht van verschillende situaties rondom de toepassing van het overgangsrecht bij handhavingsbesluiten sinds de inwerkingtreding van de Omgevingswet. Pagination Previous page Page 71 Current page 72 Page 73 Page 74 Next page
Tweede Kamer neemt Wijzigingswet accountancysector aan Op 23 september 2025 heeft de Tweede Kamer het voorstel voor de Wijzigingswet accountancysector (voorheen: Wet toekomst accountancysector, hierna: Wijzigingswet) aangenomen.
Het kleurloos opzet: geen vrijbrief voor lichtvaardig bewijs In economisch strafrecht wordt vaak gesteld dat kleurloos opzet volstaat, maar dit criterium geldt ook in commune strafrecht. In de praktijk krijgt de term een onjuiste, afgezwakte betekenis, wat leidt tot te snelle opzetaanname.
Antiabuse Rules: Changes for Holding Companies Investing in the Netherlands In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars examine two recent Dutch Supreme Court rulings providing more details about antiabuse tests for foreign holding companies that invest in the Netherlands.
ESG disclosure in equity prospectuses: current state of affairs In a world where ESG takes centre stage, equity prospectuses will need to include disclosure on all material ESG-related matters.
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.
Widening the net: The Dutch government proposes to broaden the scope of the Vifo Act The Vifo Act continues to evolve: Dutch government to extend the scope of the general Dutch FDI screening regime to cover six additional technologies.
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.
Happy first anniversary! One year of the Vifo Act: an update 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.
Natuurvergunning Binnenhof Deze publicatie behandelt een uitspraak van de Rechtbank Den Haag van 25 juni 2025 over de natuurvergunning voor de renovatie van het Binnenhof, ruim een half jaar na de wijziging van de rechtspraak over intern salderen in de Rendac-uitspraak.
ECJ calls the shots: CK Telecoms ruling sent back to General Court The ECJ overruled the General Court in its CK Telecoms ruling, taking the strict requirements that the GC placed on the Commission when reviewing mergers off the table. This will make it easier for competition authorities to intervene in merger cases.
The Commission’s ‘killer’ pharma campaign: reason to complain? The European Commission is on the prowl in the pharma sector. Recent cases on alleged disparagement and pipeline drugs-killings show that it is not afraid to show its teeth and, ultimately, bite.
ECJ in Towercast: plan C for tackling concentrations? 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.
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.
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?
The Legal 500 Country Comparative Guide: Mergers & Acquisitions in the Netherlands Heleen Kersten and Omar El Gachi contributed to the Legal 500 Country Comparative Guide: Mergers & Acquisitions The Netherlands.
Recent Dutch Tax Developments in M&A Transactions In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars discuss recent Dutch tax developments that are relevant to mergers and acquisitions transactions with a Dutch component.
Overzichtsuitspraak: het overgangsrecht voor handhavingsbesluiten onder de Omgevingswet In de uitspraak van 3 juli 2024 geeft de Afdeling Bestuursrechtspraak van de Raad van State een overzicht van verschillende situaties rondom de toepassing van het overgangsrecht bij handhavingsbesluiten sinds de inwerkingtreding van de Omgevingswet.