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The Dutch Government published findings from a study performed into the Dutch lucrative interest scheme, which scheme generally applies to carried interest / sweet equity arrangements of managers of private equity funds and their portfolio companies.

For the first time, the Dutch Authority for Consumers and Markets conducted a merger review involving a ‘roll-up strategy’. The outcome of another roll-up strategy merger assessment is pending.

In deze noot bespreken Ali al Khatib en Tess Linders drie klimaatuitspraken van de Grote Kamer van het EHRM over de verplichting van overheden om klimaatverandering tegen te gaan.

The Stibbe ESG & Sustainability Conference took place on 25 June. The take aways on the two main topics Greenwashing vs. Greenbleaching and Climate Litigation can be found in a freely accessible one-pager.

The Commission’s fight to avoid paying interest to Deutsche Telekom is over. The ECJ upheld the right of companies to receive interest on unduly collected antitrust fines, carrying a hefty price tag for the Commission.

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 Belgian Competition Authority has applied the Towercast case law in a first case in Belgium. It could possibly try do so again for certain hospital mergers that the legislator has recently exempted from merger filing in Belgium.

Zoya Zalmai and Thijs van Vliet contributed to the commentary on the Dutch Minimum Tax Act 2024 published in the online Dutch tax database NDFR.

The Global Legal Insights - Corporate Tax 2024 guide is now available. Michael Molenaars, Reinout de Boer, Maurits van Dijk and Ashley Peeters are its contributing authors.

In April 2024, the European Parliament adopted the EU Listing Act. We discuss the removal of the obligation to immediately disclose an intermediate step in a protracted process that constitutes inside information under the Market Abuse Regulation.

Tom Verdonk has co-edited the book ‘Unfair Trading Practices in the Agricultural and Food Supply Chain’, recently published by Larcier-Intersentia.

We will highlight certain focus areas from a Dutch tax perspective in debt restructuring cases involving a Dutch debtor, also considering creditors holding or obtaining an equity stake – directly or indirectly - in the borrowing entity.

The Dutch Supreme Court rendered a decision on 14 June 2024 that sheds light on the standards for a party’s obligation to reimburse the other party’s costs when breaking off negotiations.

Deze zomer wees het Europees Sociaal Comité voor Sociale Rechten (ECSR) de klachten af die FNV en CNV hadden ingediend over het Nederlandse stakingsrecht.

In this issue of Tax Notes International, Ashley Peeters and Michael Molenaars explain the key markers of the 2024 Dutch Tax Package and provide an overview of the tax developments expected in 2024/2025 and how these may affect international businesses.

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.