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On 6 July 2021, the European Commission adopted the much-awaited decision C(2021) 4858 final which provides very useful answers to the questions raised by the European Supervisory Authorities on priority issues relating to the application of the SFDR.

This Alert addresses certain recent developments concerning procedural tax law in the Netherlands. We will discuss some interesting developments with regard to the (revised) Dutch tax ruling practice as per 1 July 2019 and the Tax Ruling Annual Report.

Recent developments gave rise to write this update: the European Parliament has ratified the Climate Law and confirmed the goal of the European Union on climate neutrality by 2050. 

Stibbe launches Heat Act website to keep clients informed on developments concerning the Heat Act and Heat Act 2.

During our tax webinar on 15 April we discussed certain tax aspects of so-called hybrid entities.

A high market share is not always proof of a dominant position. The Trade and Industry Appeals Tribunal (CBb) upheld the annulment of the ACM’s fine of nearly EUR 41 million on Dutch railway operator NS for alleged abuse of dominance.

Companies should check their merger information for accuracy, truthfulness and completeness before handing it over to the European Commission.

Checking for merger control notification obligations and Foreign Direct Investment screening mechanisms will be on the list for most companies involved in M&A deals.

On 26 March 2021, the implementation agenda for the Clean Air Agreement was presented to the House of Representatives. This marks the start of a process of concretizing the arrangements for emission reduction, as laid down in the Clean Air Agreement. 

Only dominant companies with a “genuinely tight grip” on the market can be forced to grant rivals access to their infrastructure.

Digital mergers have steered competition authorities away from their usual mantra of structural over behavioural remedies. The Rotterdam District Court recently gave its blessing to the ACM’s remedies for securing access to a digital school platform.

Floris ten Have and Kaj Privé contributed to Getting the Deal Through – Cartel Regulation 2021. In their publication, Floris and Kaj discuss important issues that apply to cartel regulation in the Netherlands.

In deze column uit Monique haar zorg over de zichtbare tendens waarbij de toegevoegde waarde van deze incidentrapportages onder druk komt te staan.

Traditionally, 1 January (and 1 July) each year is a date on which new Dutch financial regulations enter into force. This year, the amendments to the Dutch Financial Supervision Act are relatively few, but other developments are worthy of attention.

On 16 February 2021, the Amsterdam Court of Appeal set aside a judgment of the Amsterdam District Court in which the District Court declined jurisdiction over the alleged claims against Athenian Brewery, a Greek subsidiary of Heineken N.V.