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As noted in our Short Read of 7 April 2020, the Organisation for Economic Cooperation and Development (“OECD”) Secretariat issued preliminary guidance on several tax issues arising from the COVID-19 pandemic on 3 April 2020 (the “April Guidance”).

One year after the Dutch Supreme Court upheld the Urgenda decision, climate change litigation is still trending. We discuss four developments in the climate change litigation landscape that build on the principles laid down in the Urgenda case law.

De rechtsregel uit het Varkens in Nood-arrest geldt voor alle belanghebbende partijen bij Aarhus-besluiten, dus niet alleen voor non gouvernementele organisaties.

On 1 January 2021, the Act on confirmation of private restructuring plans (Wet homologatie onderhands akkoord, the "Dutch Scheme") came into effect.

On 1 January 2021, the legislative framework for court-approved restructurings of debts outside formal insolvency proceedings (hereafter referred to as the ‘Dutch scheme’, or simply, the ‘scheme’) entered into force.

On 14 January 2021, the Constitutional Court validated a legislative measure requiring the inclusion of fingerprints on Belgian eID. According to the Court, it is not contrary to the right to privacy and the right to protection of personal data.

The ACM’s list of 2021 focus areas is out. Whereas the digital economy and the energy transition are repeats from last year, the effects of the COVID-19 crisis is a new, although somewhat unsurprising, designated focal point.

Companies confronted with antitrust investigations and fines may find safeguard behind the rules governing limitation periods (often termed ‘statutes of limitation’). However, two preliminary rulings by the European Court of Justice (ECJ) show that those

On 20 July 2021, the European Commission presented a new legislative package containing significant changes to the applicable anti-money laundering and anti-terrorism financing regime.

On 6 July 2021, the Amsterdam Court of Appeal had to decide whether the pragmatic approach of the Amsterdam District Court, which had applied Dutch law to all air freight cartel damages claims, could be upheld.

On 1 July 2021, the Dutch Authority for Consumers and Markets (ACM) imposed a fine of EUR 19.5 million on drug manufacturer Leadiant for excessive pricing of their orphan drug CDCA-Leadiant.

On 9 July 2021, the Commission published its draft revised Vertical Block Exemption Regulation (VBER) and the accompanying Vertical Guidelines.

Companies involved in multi-step acquisitions should beware of potential gun-jumping risks. The ACM has fined a trade association for failing to notify the acquisition of four pharmacies involving a consecutive partial resale.

In today’s rapidly changing tax environment, it is important to be aware of all relevant tax developments. In the past months, several new tax rules have been implemented or announced.

Voor inrichtingen waarvoor op grond van de Wabo een omgevingsvergunning milieu is vereist, gelden naast de vergunningvoorschriften ook algemene regels op grond van het Activiteitenbesluit.

As from 1 January 2021, a 20% real estate levy applies to real estate income derived by certain Luxembourg tax opaque investment vehicles owning directly, or indirectly through tax transparent entities, real estate assets located in Luxembourg.

On 3 March 2022, the Luxembourg law of 25 February 2022 implementing a.o. the Sustainable Finance Disclosure Regulation (SFDR) and the Taxonomy Regulation has been published in the Official Journal of the Grand Duchy of Luxembourg.