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The public consultation on the Industry Carbon Tax Act (Wet CO2-heffing industrie) began on 24 April 2020. The government has already announced the carbon tax in the Climate Agreement.

Dutch law provides for an extension of the limitation period in relation to claims that were “deliberately hidden” from the creditor (article 3:321 (f) Dutch Civil Code).

This Tax Alert will address two Dutch international tax policy proposals as included in letters that the Dutch State Secretary of Finance recently sent to the Dutch parliament on 29 May 2020. We note that the proposals are still subject to parliamentary d

Companies claiming abuse of dominance in civil proceedings have their work cut out for them, as demonstrated by a ruling of the Amsterdam Court of Appeal. Real estate association VBO had accused dominant online platform Funda of favouritism. However, in l

There may soon be a new competition tool available to tackle structural competition concerns in dynamic tech and platform markets. Until then, competition authorities resort to existing tools to deal with these markets.

The Dutch competition authority (A

Cross-border acquisitions and mergers may soon have an extra hurdle to cross before receiving the green light. In the EU, the development of FDI screening mechanisms has gained speed after COVID-19.

The Dutch National Forum on the Payment System (Maatschappelijk overleg betalingsverkeer - “MOB”) has published guidance on the transparency requirements for account information services providers (“AISPs”), a specific payment service regulated under PSD2

Alike other European countries, Luxembourg has adopted, in the context of the Covid-19 state of crisis, temporary measures. extended deadlines for filing and publishing financial data for commercial companies and regulated entities, among others.

The Court of Appeal of Arnhem-Leeuwarden ruled on 3 March 2020 that an accountant did not properly advise her client with respect to a sale of real estate (ECLI:NL:GHARL:2020:1875).

In a recent case, the Court of Appeal of Arnhem-Leeuwarden dismissed a claim of the bankruptcy trustee of Welsec against an audit firm for failing to ensure that the audited company, Welsec, included a provision in its annual accounts for [...]

The Belgium Chapter of the International Comparative Legal Guide to Restructuring & Insolvency 2020 is online. Authored by Paul Van der Putten & Pieter Wouters, it covers key topics across 27 jurisdictions.

In a decision of Friday 15 May 2020, the Dutch Supreme Court confirmed that fixed-to-floating rate perpetual equity securities (“perpetual securities”) should not be considered a “participation loan” (deelnemerschapslening) for Dutch tax purposes. Under D

Hans Van Bavel, Elisabeth Matthys and Ann Apers contributed to the Financial and Business Crime Global Guide. 

On 1 April 2020, the Temporary Emergency Bridging Measure to Preserve Employment ("NOW") was published. Since 6 April 2020, employers can apply for a wage subsidy under the NOW.

After discussions in the Dutch Parliament leading to a late implementation of the amendment of the fourth anti-money laundering and anti-terrorism financing directive, the Dutch implementation will most likely be in force before 18 May 2020. In addition,

On 7 May, 2020, the ONEM/RVA has modified its instructions: the simplified procedures for temporary unemployment due to force majeure resulting from the Covid-19 crisis can be applied up to and including 30 June, 2020.

Many Member States are taking measures to support the economy during the COVID-19 crisis. The European Commission’s Temporary Framework enables the rapid approval of certain types of State aid.

Competition authorities are temporarily ‘green-lighting’ certain collaboration initiatives to safeguard the supply of essential products in light of the COVID-19 outbreak.