241 results Shaping the Future: The Belgian Competition Authority’s 2025 Roadmap On 29 April 2025, the Belgian Competition Authority announced its sectoral and strategic priorities. These priorities reflect a confident authority that seeks to strengthen its enforcement tools to meet new challenges in competition law. Listing Act: Expanded exemptions for managers to trade during closed periods In October 2024, the European Council adopted the EU Listing Act, a legislative package that includes changes to the Market Abuse Regulation. We discuss the expanded exemptions to the prohibition of PDMRs carrying out transactions during a closed period. Actuele ontwikkelingen rondom de Corporate Governance Code De Corporate Governance Code is geen rustig bezit. In deze bijdrage in het tijdschrift Ondernemingsrecht bespreekt Sandra Rietveld enkele actuele ontwikkelingen rondom de Code. The impact of geopolitical developments on transactions: a tangled web of rules and hurdles Where is the line between openness and protectionism in the European single market? At both EU and national level, more and more protective barriers against foreign investors and acquirers have been created in the international competition. Digital operational resilience as key priority for financial institutions Financial institutions and third party ICT providers will have to strengthen their IT security organisations, as the European Digital Operational Resilience Act is expected to be fully applicable in early 2025 after a two-year implementation period. Listing Act: Inside information disclosure in a protracted process In April 2024, the European Parliament adopted the EU Listing Act. We discuss the removal of the obligation to immediately disclose an intermediate step in a protracted process that constitutes inside information under the Market Abuse Regulation. Dutch Supreme Court: property rights also require a leveraged effect of more than 1 in 10 to qualify as lucrative interest The Dutch Supreme Court issued an interesting court decision on 14 April 2023 clarifying when property rights (vermogensrechten) are economically similar or comparable to subordinated classes of shares that constitute a lucrative interest. Luxembourg Tax Measures 2025 On 11 December 2024, the Luxembourg Parliament approved bills introducing major tax reforms to support businesses and individuals and providing long-awaited clarifications. The Netherlands' Budget Day 2023 On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan). Mondelēz’s fine takes the biscuit: cross-border trade crusade peaks The European Commission has fined Mondelēz EUR 337.5 million for restricting cross-border trade. Brand owners are advised to double-check their licensing and distribution systems, as well as their commercial conduct, for possible territorial restraints. Climate change and sustainability - Environmental considerations for a sustainable business model Climate change has become the most important sustainability issue of our time. Three major developments in the field of climate and sustainability inevitably affect the way businesses operate and how they move towards more sustainable business models. Human Rights Obligations of Companies: International Regulation and Shifts in Focus This article explores the evolution of business and human rights law, examines the EU framework in this context, and highlights the significance of human rights due diligence for companies. CBAM: current and future obligations for importers of certain carbon-intensive goods The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023. Importers of certain carbon-intensive goods have to report on emissions released during the production of those goods. Netherlands lags behind in implementing amended ETS Directive (Update 2 April 2024) The ETS Directive was amended in May 2023. Member States had until 31 January 2023 to implement the provisions of the amended ETS Directive. The Netherlands failed to meet that implementation deadline. The Corporate Climate Transition Plan: How to Ensure Companies are Paris-Proof In this special issue of Tijdschrift Ondernemingsrecht on the proposal for the Corporate Sustainability Due Diligence Directive (CSDDD proposal), Manuel Lokin, together with Tomas Arons, wrote a contribution. Q&A document published on the new Dutch tax classification rules for (foreign) entities 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. Decree on tax classification of foreign entities published On 13 November, the Dutch government published a decree on the comparison of foreign entities which provides a framework for the tax classification of foreign entities as either transparent or non-transparent for Dutch tax purposes. Climate Plan 2025-2035 and recommendations of the Advisory Division In this article, we address the Climate Plan 2025-2035 and the opinion of the State Council's Advisory Division. Pagination Previous page Page 9 Current page 10 Page 11 Page 12 Next page
Shaping the Future: The Belgian Competition Authority’s 2025 Roadmap On 29 April 2025, the Belgian Competition Authority announced its sectoral and strategic priorities. These priorities reflect a confident authority that seeks to strengthen its enforcement tools to meet new challenges in competition law.
Listing Act: Expanded exemptions for managers to trade during closed periods In October 2024, the European Council adopted the EU Listing Act, a legislative package that includes changes to the Market Abuse Regulation. We discuss the expanded exemptions to the prohibition of PDMRs carrying out transactions during a closed period.
Actuele ontwikkelingen rondom de Corporate Governance Code De Corporate Governance Code is geen rustig bezit. In deze bijdrage in het tijdschrift Ondernemingsrecht bespreekt Sandra Rietveld enkele actuele ontwikkelingen rondom de Code.
The impact of geopolitical developments on transactions: a tangled web of rules and hurdles Where is the line between openness and protectionism in the European single market? At both EU and national level, more and more protective barriers against foreign investors and acquirers have been created in the international competition.
Digital operational resilience as key priority for financial institutions Financial institutions and third party ICT providers will have to strengthen their IT security organisations, as the European Digital Operational Resilience Act is expected to be fully applicable in early 2025 after a two-year implementation period.
Listing Act: Inside information disclosure in a protracted process In April 2024, the European Parliament adopted the EU Listing Act. We discuss the removal of the obligation to immediately disclose an intermediate step in a protracted process that constitutes inside information under the Market Abuse Regulation.
Dutch Supreme Court: property rights also require a leveraged effect of more than 1 in 10 to qualify as lucrative interest The Dutch Supreme Court issued an interesting court decision on 14 April 2023 clarifying when property rights (vermogensrechten) are economically similar or comparable to subordinated classes of shares that constitute a lucrative interest.
Luxembourg Tax Measures 2025 On 11 December 2024, the Luxembourg Parliament approved bills introducing major tax reforms to support businesses and individuals and providing long-awaited clarifications.
The Netherlands' Budget Day 2023 On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan).
Mondelēz’s fine takes the biscuit: cross-border trade crusade peaks The European Commission has fined Mondelēz EUR 337.5 million for restricting cross-border trade. Brand owners are advised to double-check their licensing and distribution systems, as well as their commercial conduct, for possible territorial restraints.
Climate change and sustainability - Environmental considerations for a sustainable business model Climate change has become the most important sustainability issue of our time. Three major developments in the field of climate and sustainability inevitably affect the way businesses operate and how they move towards more sustainable business models.
Human Rights Obligations of Companies: International Regulation and Shifts in Focus This article explores the evolution of business and human rights law, examines the EU framework in this context, and highlights the significance of human rights due diligence for companies.
CBAM: current and future obligations for importers of certain carbon-intensive goods The Carbon Border Adjustment Mechanism (CBAM) came into force on 1 October 2023. Importers of certain carbon-intensive goods have to report on emissions released during the production of those goods.
Netherlands lags behind in implementing amended ETS Directive (Update 2 April 2024) The ETS Directive was amended in May 2023. Member States had until 31 January 2023 to implement the provisions of the amended ETS Directive. The Netherlands failed to meet that implementation deadline.
The Corporate Climate Transition Plan: How to Ensure Companies are Paris-Proof In this special issue of Tijdschrift Ondernemingsrecht on the proposal for the Corporate Sustainability Due Diligence Directive (CSDDD proposal), Manuel Lokin, together with Tomas Arons, wrote a contribution.
Q&A document published on the new Dutch tax classification rules for (foreign) entities 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.
Decree on tax classification of foreign entities published On 13 November, the Dutch government published a decree on the comparison of foreign entities which provides a framework for the tax classification of foreign entities as either transparent or non-transparent for Dutch tax purposes.
Climate Plan 2025-2035 and recommendations of the Advisory Division In this article, we address the Climate Plan 2025-2035 and the opinion of the State Council's Advisory Division.