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Tax Alert: Update on VAT case law

In this Tax Alert, we address recent case law relating to VAT.

The Netherlands’ Budget Day 2024

On Tuesday 17 September 2024 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2025 Tax Package (Pakket Belastingplan) including the 2025 Tax Plan (Belastingplan) and the 2025 Other Tax Measures (Overige Fiscale Maatregelen).

Gegevensbescherming: de bestuursrechtelijke aspecten van de AVG

Tom Barkhuysen, Janita Hofman, Minke Reijneveld en Steven Bastiaans (Boels Zanders) schreven samen de jaarlijkse NTB kroniek: de bestuursrechtelijke aspecten van de AVG.

The new sustainability advertising code: lessons from one year of review by the advertising code committee

In the first year since the SAC came into force there have been 22 rulings by the ACC and the AT in which an advertisement has been tested against the SAC. This blog addresses the lessons that can be drawn from an analysis of these rulings.

The Ecodesign Regulation: new sustainability obligations for manufacturers

The Ecodesign Regulation entered into force on 18 July 2024. It forms the basis of the EU’s approach to sustainable and circular product design.

You win some, you lose some: Google AdSense decision annulled

The General Court has annulled the EUR 1.49 billion fine imposed on Google. The Commission had failed to properly assess the allegedly abusive contractual clauses related to online advertising, including whether they actually had a lock-in effect.

Qualcomm falls prey to EU court’s predatory pricing ruling

The EU General Court confirms that Qualcomm’s below-cost pricing strategy designed to eliminate competition was predatory. This judgment, the first of its kind in over a decade, provides useful guidance on predatory pricing practices.

Get ready for more action! Dutch investment screening continues to evolve

Dutch investment screening is rapidly expanding: since June, the proposal for a separate defence regime has been published and the intended expansion of the regime of the Vifo Act to include AI and biotech has been announced. Reason for a quick update!

Google Shopping: self-preferencing can be abusive

The European Court of Justice has confirmed that Google abused its dominance by favouring its own shopping comparison service and demoting competing ones. However, not all favouritism is doomed.

Court of Appeal overturns first instance judgment and establishes that several prestressing steel producers are liable for the potential loss alleged by Deutsche Bahn

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.

Introduction of the banking oath in Belgium

On January 15, the law introducing the banking oath and ethical rules in the banking sector was published in the Belgian Official Gazette.

The EU Artificial Intelligence Act: our 16 key takeaways

The AI Act is the first comprehensive AI regulation in the world. In this first episode of our Artificial Intelligence series, we have set out our initial key takeaways on the AI Act based on the text as currently approved by the Council of the EU.

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.

District Court ruled on the recognition of the res judicata effect of a Turkish judgment and dismissed an antitrust follow on damages claim regarding the cathode-ray tube markets

The District Court of Oost-Brabant recognized the res judicata effect of a Turkish court of appeal judgment, in which the Turkish court had dismissed antitrust damages claims brought by Vestel against Philips, Samsung, LGE, Technicolor, TTD and TDP.

Stibbe advises Palex Medical

Stibbe is advising Palex Medical, a Spain-based company specialising in high value-added MedTech equipment and solutions, on its planned acquisition of Duomed, a fast-growing European MedTech distributor.

Dutch Supreme Court clarifies rules on the moment of default by operation of law: can the default be deferred following actions of the creditor?

The Dutch Supreme Court rendered judgment on 12 April 2024 ECLI:NL:HR:2024:575, clarifying the moment at which a debtor is in default following non-performance.

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.

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?

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