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The expansion of the ETS to include buildings, road transport and maritime transport: the bill to implement the amended ETS Directive

The bill to implement the changes to the European Emission Trading System (ETS) has been submitted to the Lower House. The bill envisages three major changes.

Tax Alert: Update on VAT case law

In this Tax Alert, we address recent case law relating to VAT.

New ROZ model for the lease of 290 business premises

After more than ten years, the Dutch Real Estate Council (ROZ) has adopted a new version of the model lease for 290 business premises and the accompanying general provisions.

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.

Getting the Deal Through - Debt Capital Markets

Marieke Driessen and Niek Groenendijk contributed the Dutch chapter on the law and practice of Debt Capital Markets in the multi-jurisdictional publication by to Getting the Deal Through/Lexology.

From Farm to Fairness: Unpacking the Dutch Unfair Trading Practices Act for the Agri-Food Supply Chain

Since 2021, Dutch rules against unfair trading practices, which implemented an EU Directive, apply to business-to-business relationships in agri-food supply chains. Enforcement by the ACM, initially slow, is now intensifying.

Eloïse Spoelman

Senior Associate Amsterdam

Dutch tax insights in debt restructuring cases

We will highlight certain focus areas from a Dutch tax perspective in debt restructuring cases involving a Dutch debtor, also considering creditors holding or obtaining an equity stake – directly or indirectly - in the borrowing entity.

Key developments in sustainability claims in 2022

In 2022, the ACM and the European Commission put the spotlight on the accuracy of companies’ sustainability claims. Notably, the ACM published several market studies and adopted commitment decisions concerning allegedly misleading sustainability claims.

Een jaar privacy-toezicht verantwoord: Dit zegt het jaarverslag van de AP

De AP legt in haar jaarverslag verantwoording af over 2024. Het jaar kenmerkte zich door een mix van strenge handhaving én stimulerende maatregelen om naleving te bevorderen. Wat kan uw organisatie hiervan leren?

Dutch court confirms: Samsung's 'price recommendations' practices were unlawful

The Rotterdam District Court has delivered its judgment in the ACM's first-ever vertical restraints case. It upholds the fine imposed on Samsung for coordinating its retailers' online consumer prices under the pretence of 'price recommendations'.

Asset intensive reinsurance agreements – new requirement to obtain DNB’s prior consent

As of 1 January 2025, Dutch insurers must obtain the Dutch Central Bank’s prior consent before making any amendments to, or entering into an asset-intensive reinsurance agreement that allows the reinsurer to hold assets in a third country.

Equity raises: prospectus exemptions and share issuance approvals

In this note we discuss the interplay between prospectus exemptions and share issuance authorisations of listed Dutch companies. Prospectus exemptions are expanded under the EU Listing Act, but will Dutch issuers be able to take full advantage?

Building quality assurance under the Environment and Planning Act

With the entry into force of the Environment Act ("Ow") on 1 January 2024, a new system of quality assurance will take effect in stages. In this blog post, we discuss the public law part of this new quality assurance system.

The EU Corporate Sustainability Due Diligence Directive

In Q2 2023, the European Parliament will vote on the much-discussed Corporate Sustainability Due Diligence Directive (CSDDD).

ESG regulation: opportunities, more duties of care, increasing likelihood of liability

Companies are swamped by ESG – Environmental, Social and Governance – regulations. The underlying goal is, of course, worth pursuing: a transition to a sustainable world.

Hello new school year, hello new insolvency legislation: amendments to insolvency law enter into force today

Today the Act of 7 June 2023 transposing the EU Restructuring Directive (2019/1023) enters into force.

Killing three birds with one stone: Illumina wins Article 22 battle

The ECJ wrote the epilogue to the Illumina/Grail saga, overturning the EC’s novel ‘Article 22’ approach. It is now clear that the EC cannot accept referral requests to review transactions that fall below the thresholds of national merger control regimes.

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