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The Dutch Tax Authorities published a Questions and Answers document (the “Q&A”) addressing various questions which arose in practice in connection with the new Dutch tax classification rules for (foreign) entities.

Unfair trading conditions and tying are gaining traction as alleged abusive practices in the digital industry, as the European Commission fines Meta EUR 797.72 million for hindering competitors of Facebook Marketplace.

The European Commission will review a transaction thanks to Italy’s call-in powers. Even though the broad interpretation of Article 22 EUMR is off the table, deals that do not meet standard EU and national merger thresholds may still need to be notified.

Since 2023, there has been a debate as to whether such a surcharge clause should be considered unfair within the meaning of European Directive 93/13/EEC. Case law on this issue and on the possible legal consequences has been divided.