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On 18 September it was budget day (Prinsjesdag) in the Netherlands on which the Dutch government released several bills of law containing tax law proposals. In this Tax Alert we will provide you with a summary of the main proposals relevant for internatio

In his letter (the “Letter”) of 20 April 2018 the Dutch Under-Minister of Finance has answered questions raised by a member of the Second Chamber of Parliament regarding the Dutch corporate income tax (“CIT”) fiscal unity regime. 

On 22 February 2018 the European Court of Justice ('ECJ') decided on two cases (C-398/16 and C-399/16), which are relevant for purposes of the 'per-element-approach' concerning the Dutch corporate income tax ('CIT') fiscal unity regime. To mitigate the (n

The Act on confirmation of private restructuring plans – which introduces a framework allowing debtors to restructure their debts outside formal insolvency proceedings (termed the “Dutch Scheme“) – was adopted by the Dutch Senate on 6 October 2020.

The ACM’s market study, published on 1 December 2020, provides an overview of recent and upcoming developments concerning the role of Big Tech companies in both online and offline payment markets in the Netherlands.

On 14 December 2020, the Commission published a report on the implementation of the Antitrust Damages Directive (the Directive). The Commission observes a significant increase in antitrust damages actions since the adoption of the Directive.

On 30 June 2022, the European Parliament and the European Council reached agreement on the final text of the Foreign Subsidies Regulation.

In recent years, the ECJ has issued landmark judgments with far-yielding consequences for data controllers and data processors. To celebrate Data Privacy Day 2023, we highlighted the most impactful judgments of the ECJ from the past year.

In a judgment of 9 February 2023 (C-453/21), the European Court of Justice has further shaped the rules surrounding the independence of a data protection officer (DPO), one of the cornerstones of the GDPR.

The Grand Chamber of the CJEU confirms that EU law precludes national legislative measures which provide for the general and indiscriminate retention of traffic and location data relating to e-communications, for the purpose of combating serious crime.

The CJEU stated that the private copy exception (copyright) applies to cloud computing.

The Council of the European Union adopted the Data Governance Act. The new regulation promotes the availability of data and builds a trustworthy environment to facilitate their use for research and the creation of innovative new services and products.

According to the CJEU, consumer protection associations are now allowed to control the GDPR implementation. 

The European Commission published a European Chips Act to confront semiconductors shortages and strengthen the technological leadership of the European Union.