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Proposed amendments in the Dutch 2024 Tax Package related to ESG

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.

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.

Private Investigation Act - Unpacking the Scope and Key Requirements

This seminar, the first in our 2025 TMT seminar series, examines the new Belgian Private Investigation Act ("Wet tot regeling van de private opsporing" / "Loi réglementant la recherche privée"), which came into effect in December 2024.

The impact of Book 7 and the Data Act on IT contracts

This seminar, the second in our 2025 TMT seminar series, covers the impact of Book 7 (Special Contracts) and the Data Act on IT contracts.

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.

Hello new school year, hello new insolvency legislation: amendments to insolvency law enter into force today

Today the Act of 7 June 2023 transposing the EU Restructuring Directive (2019/1023) enters into force.

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.

Killing three birds with one stone: Illumina wins Article 22 battle

The ECJ wrote the epilogue to the Illumina/Grail saga, overturning the EC’s novel ‘Article 22’ approach. It is now clear that the EC cannot accept referral requests to review transactions that fall below the thresholds of national merger control regimes.

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.

Navigating digital finance legislation

This seminar, the third in our 2025 TMT seminar series, covers the evolving landscape of European digital finance legislation.

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.

First application of Towercast in Belgium and merger filing exemption for certain hospital merger

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.

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.

EU merger guidelines review: catching up with the times?

A potential major overhaul of EU merger control review began on 8 May 2025. Time for stakeholders to speak up about whether and particularly how the European Commission should incorporate wider strategic or societal objectives into its merger assessments.

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