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The Belgian Competition Authority (BCA) informally accepted a commitment agreed by the partners of the Belgian Agro Food Chain Platform, limiting the possibility to contractually exclude the theory of change of circumstances.

In mid-January 2023, the European Parliament approved the European Commission’s draft directive to prevent misuse of shell entities for tax purposes (known as ATAD 3), as amended by its Committee on Economic and Monetary Affairs.

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.

The Environment and Planning Act introduces two new policy instruments: the environmental strategy and the programme. In this blog post, we take a closer look at the nature and function of both instruments within the new environmental law system.

On 12 September 2023, the European Commission published a proposal for a Council Directive on Business in Europe: Framework for Income Taxation (BEFIT Directive).

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).

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.

To gain timely experience with the possibilities of the ambient plan, the Crisis and Recovery Act (Crisis- en herstelwet) had the possibility of adopting a so-called zoning plan with broadened scope.

The prohibition of (as the Latin saying goes) reformatio in peius means that the outcome of appeal proceedings may not be that a party ends up in a worse position as a result of its own appeal against a decision by the District Court.

In the Omgevingswet (Environment and Planning Act), the dowry contains state rules that no longer regulate activities at state level, but is carried through to local rules.

On 4/10/2023, the District Court of Rotterdam ruled that the Dutch registration regime for crypto services providers goes beyond the scope of the registration requirement set out in the Fifth Anti-Money Laundering and Anti-Terrorism Financing Directive.

The projectbesluit (project decision) is one of the six core instruments of the Omgevingswet (Environment and Planning Act). It is a new instrument. This post describes the main features of the project decision and how it is applied.

The new double tax treaty between Luxembourg and the United Kingdom (“DTT”) ratified by the Luxembourg Parliament on 19 July 2023 should apply as from 2024.

Sinds 1 juli 2023 is het Besluit uitgebreide producentenverantwoordelijkheid textiel in werking getreden.

This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands.

The Dutch government launched an online consultation on a draft bill to exclude the application of the RETT concurrence exemption as per 1 January 2024 in case of the acquisition of a share interest in companies owning newly developed real estate. 

In this Tax Alert we briefly discuss three recent tax developments.