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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).

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.

Unfair trading conditions and tying are gaining traction as alleged abusive practices in the digital industry, as the European Commission fines Meta EUR 797.72 million for hindering competitors of Facebook Marketplace.

While 2022 revolved around new and improved regulatory tools, the focus in 2023 will be on putting these tools to use. More merger-related obligations, digital sector scrutiny and clarity on competition-law and consumer-law aspects is imminent.

In today’s rapidly changing tax environment, it is important to keep an overview of all relevant tax developments.

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.

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.

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.

Per 1 oktober 2023 is het Carbon Border Adjustment Mechanism (CBAM) in werking getreden. Importeurs van bepaalde koolstof-intensieve goederen moeten rapporteren over de emissies die vrijkomen bij de productie van die goederen.

The Besluit werkgebonden personenmobiliteit (Work-related Mobility of Persons Decree) will entry into force on 1 July 2024.

Op 1 juli 2024 treedt, als onderdeel van de Omgevingswet, het ‘Besluit werkgebonden personenmobiliteit’ in werking.

ESMA publishes explanatory notes to various concepts under the Taxonomy Regulation, the Sustainable Finance Disclosure Regulation and the Benchmark Regulation.

The Bill for the Corporate Sustainability Reporting Directive Implementation Act was submitted to the Lower House on 13 January 2025.

Op 13 januari 2025 is het Wetsvoorstel implementatie richtlijn duurzaamheidsrapportering ingediend bij de Tweede Kamer. Het wetsvoorstel strekt tot implementatie van de Corporate Sustainability Reporting Directive (CSRD).

Developments regarding the regulation on deforestation. In this blog we address the most prominent matters.

Ontwikkelingen op het gebied van de nieuwe regelgeving over ontbossing. In dit blog bespreken wij de belangrijkste punten.

In dit blog verkennen de auteurs of het wetsvoorstel Wet versterking waarborgfunctie Awb een waardevolle tussenstap kan zijn bij de regulering van waarborgen bij algoritmische besluitvorming, nu meer specifieke regels voorlopig nog uitblijven.

Op 26 maart 2025 is het conceptwetsvoorstel voor loontransparantie gepubliceerd. Dit wetsvoorstel introduceert nieuwe verplichtingen voor werkgevers, waaronder objectieve loonstructuren, transparantie en rapportage over loonkloof.