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On 17 September 2018, the Court of Justice of the European Free Trade Association (EFTA Court) ruled that national limitation periods should not make damages claims impossible or excessively difficult.

Crystal ball gazing into prospective innovation rat races when assessing vertical mergers may soon be all in a day’s work for the European Commission. Innovation was a recurring theme in the Commission’s handling of the Illumina/Grail deal.

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.

The ACM’s push for companies to come forward for an antitrust blessing of their sustainability solutions is paying off. The ACM has again given informal guidance to companies wishing to make sustainability agreements.

Reinout de Boer, Michael Molenaars, Rogier van der Struijk and Mieke Lavreysen contributed to The Legal 500: Tax Disputes Comparative Guide in a Q&A chapter about the Netherlands.

Al enige tijd waait een protectionistische wind door Europa, ingegeven door de behoefte om vooral sectoren die raken aan nationale veiligheid te beschermen tegen ongewenste (buitenlandse) partijen.

In the context of the beneficial copyright tax regime, the Belgian government seems adamant to limit the scope and benefits of this regime. What will be the consequences, and will it survive the Belgian Constitutional Court?

On 18 October 2022, the Dutch State Secretary of Finance published a document regarding certain Dutch corporate income tax considerations in respect of premiums and payouts under a Warranties and Indemnities (W&I) insurance.

On 24 October 2022, the Dutch Government published a draft bill and explanatory notes for public consultation on the implementation of the 15% minimum corporate tax rate following Pillar Two (the “Draft Bill”).

On 5 July 2022, the Dutch State Secretary of Finance published an amendment to the decree on the Dutch value added tax ("VAT") treatment of fixed establishments (the "Decree").

This Tax Alert provides an update on three relevant tax development.

On Friday 20 May 2022, the Dutch Ministry of Finance published the 2022 Spring Memorandum (Voorjaarsnota), including various proposed amendments that are relevant to international businesses. On 11 May 2022.

Recently, the Dutch Supreme Court has answered preliminary questions posed by the District Court of Noord-Nederland regarding the tax treatment of the redemption of interest rate swaps. I

On 22 December 2021 the European Commission (hereinafter: ‘EC’) presented two legislative proposals for EU directives, one to introduce a global minimum corporate tax rate and one to target EU shell entities.

The countdown is on for digital giants. The entry into force of the Digital Markets Act (DMA) on 1 November 2022 triggered a to do list for potential gatekeepers with 2 May 2023 as the next key date to keep in mind: see our DMA infographic.

The Belgian legislator has amended some competition law provisions in Book IV Code of Economic law. The new provision on access to data of electronic communications operators endows the Belgian Competition Authority with new investigation powers.

The Commission’s guidelines on collective agreements clarify the manoeuvre room solo self-employed persons have under the competition rules to collectively boost their working conditions. A Directive on platform work working conditions is on the way.