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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.

De Europese Commissie heeft op 23 februari 2022 de Europese dataverordening (“Data Act”) voorgesteld, die het delen van data beoogt te bevorderen. Steeds meer gegevens worden door mensen en machines gegenereerd, bewaard en hergebruikt.

Reinout de Boer, Michael Molenaars, Rogier van der Struijk, Mieke Lavreysen and Tirza Cramwinckel contributed to the Tax Disputes and Litigation review in a chapter about the Netherlands.

On 23 February 2022, the European Commission published its draft Data Act, i.e. a proposal for a regulation on harmonised rules on fair access to and use of data. The text is part of the European strategy for data launched by the Commission in 2020.

On 15 February 2022, the European Data Protection Supervisor published Preliminary Remarks on Modern Spyware. In fact, this document directly targets the Pegasus spyware developed by an Israeli company. 

The Belgian Data Protection Authority published an interesting decision of its Litigation chamber. The content of the decision is not completely new, but it provides (or recalls) some relevant elements for personal data practitioners.

The Belgian DPA fined an NGO and a researcher both active in the fight against disinformation for violating GDPR provisions.

On 2 February 2022, the Belgian Data Protection Authority considered that the Transparency and Consent Framework (TCF) developed by Interactive Advertising Bureau Europe (IAB) violates the GDPR.

Belastingplichtmaatregel omgekeerde hybride lichamen. Sinds 1 januari 2022 is de zogenoemde belastingplichtmaatregel in de Nederlandse wet geïmplementeerd.

Charlotte Tolman and Michael Molenaars review Dutch efforts to enact a dividend withholding tax exit levy on corporations relocating from the Netherlands and examine how the most recent amendments affect the exit levy proposal.

In a judgment handed down on 1 December 2021, the Market Court annulled the decision on the merits 66/2021 of 4 June 2021 of the Belgian DPA. The decision reprimanded the Belgian Ministry of Finance for not respecting the rights of the data subjects.

The Datenschutzbehörde, the Austrian Data Protection Authority (DPA), found that the use of the free version of Google Analytics violated some provisions of the GDPR, and specifically the rules on international data transfers.

On 5 January 2022, the EDPS issued a reprimand to the European Parliament for non-compliance with several provisions of the GDPR for EU Institutions and ordered it to update its data protection notices of an internal corona testing website.