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The European Commission published Guidelines for GPAI model providers, helping them understand AI Act requirements for general purpose AI models before the 2 August 2025 compliance deadline.

Companies should review their recruitment and hiring policies and practices. The Commission has joined the hunt for ‘job cartels’ with its first ever cartel in the labour market.

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.

The AEC test has likely assumed mythic status at the European Commission with the EU courts striking down its AEC analysis for a third time. Nevertheless, the Commission seems on the right track to tackling abuse of dominance in the digital sector.

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.

With green, sustainable and sustainability-linked debt funding on the rise, how do financial market participants steer clear of greenwashing risks when they provide or attract such debt funding?

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.

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 nature of the permit system for construction activities will change significantly when the Environment and Planning Act (the “Act”) enters into force on 1 January 2024.

Met de inwerkingtreding van de Omgevingswet (“Ow”) per 1 januari 2024 wijzigt het vergunningstelsel voor bouwactiviteiten wezenlijk van karakter.

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