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On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert.

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

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 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.

The countdown is on for digital giants. The entry into force of the Digital Markets Act (DMA) on 1 November 2022 triggered a to do list for potential gatekeepers with 2 May 2023 as the next key date to keep in mind: see our DMA infographic.

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.

2022 marks the second year of the EU Foreign Direct Investment (FDI) Regulation, and the year in which legislators haven been busy shaping the Dutch national security screening regime and the EU Foreign Subsidies Regulation.

2023 marked the near finale of the European Commission’s overhaul of its competition policy, leaving only a few loose ends to tie up in 2024/2025. It is now time to watch theory be put into practice by the competition authorities and at the courts.

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.

While 2022 revolved around new and improved regulatory tools, the focus in 2023 will be on putting these tools to use. More merger-related obligations, digital sector scrutiny and clarity on competition-law and consumer-law aspects is imminent.

In recent years, the EU has considerably strengthened its legal arsenal around sustainability by imposing requirements on companies to assess, prevent, and mitigate the negative impact of their activities on human rights and the environment.

Cross-border corporate lending is set for change as CRD VI introduces new licensing obligations, requiring non-EU lenders to reassess their activities in the Netherlands and the EU for all in scope contracts signed on or after 11 July 2026.

This Tax Alert provides an update on three relevant tax development.

Whether it is possible to claim collective damages for an alleged breach of the GDPR by means of WAMCA proceedings has been a recent question within the mass damages practice. What information on this topic can be found in legislation, case law and litera

The European Court of Justice has confirmed that the essential facilities test is limited to ‘pure’ access cases. Infringement of a regulatory access obligation must be assessed under the general framework for abuse of dominance.

Hoewel het OM niet verplicht is publiciteit te zoeken tijdens strafrechtelijk onderzoek, is dit vaste praktijk geworden. In het licht van de onschuldpresumptie (art. 6 lid 2 EVRM) en belangen van verdachten rijst de vraag of dit gerechtvaardigd is.