870 results The Netherlands published the legislative proposal for Pillar Two implementation On 31 May 2023, the Dutch government published the legislative proposal and explanatory notes regarding the implementation of the Directive implementing Pillar Two (the Directive) as of 31 December 2023. Luxembourg Tax Authorities issue guidance on reverse hybrid rules The Luxembourg Tax Authorities (“LTA”) published a circular letter concerning the application of the reverse hybrid rules (the “Circular”) . The Circular provides guidance on the determination of tax owed by Luxembourg reverse hybrid entities. Announcement of amendments to draft bill to exclude RETT concurrence exemption for share deals The Dutch government announced that the draft legislative proposal to exclude the application of the RETT concurrence exemption on the acquisition of a qualifying share interest in companies owning newly developed real estate will be amended. The era of FDI screenings kicks off in Belgium The Belgian screening mechanism for FDIs will enter into force on 1 July 2023. The mechanism is designed to safeguard Belgium's critical infrastructure and to protect sectors crucial to Belgium's public order, national security and strategic interests. Stibbe supports third IFA European Region Conference Stibbe Amsterdam is supporting the third Regional IFA conference and is looking forward to welcoming IFA members in Amsterdam. Stibbe contributes to Chambers Tax Controversy 2023 Stibbe’s Tax team contributes to the Dutch chapter of the Chambers and Partners Tax Controversy 2023. Dutch Supreme Court: property rights also require a leveraged effect of more than 1 in 10 to qualify as lucrative interest The Dutch Supreme Court issued an interesting court decision on 14 April 2023 clarifying when property rights (vermogensrechten) are economically similar or comparable to subordinated classes of shares that constitute a lucrative interest. Netherlands Chapter in The International Comparative Legal Guide Jeroen Smits and Rogier Raas contributed to the International Comparative Legal Guide - Public Investment Funds 2023 in a Q&A chapter about the Netherlands. European Commission adopts merger simplification package to reduce red tape The European Commission recently adopted a package to simplify its procedures for reviewing concentrations under the EU Merger regulation. Under the new rules, more cases can benefit from the simplified procedure. ECJ accepts carve-out Italy in Commission’s Amazon Buy Box investigation The EU Court of Justice dismissed Amazon’s claim that the exclusion of Italy from the European Commission’s investigation into its Buy Box feature deprived Amazon of its protection against a parallel investigation by the Italian competition authority. Medical devices market – FAMPH contribution on turnover – Only Belgian turnover subject to the contribution Stakeholders in the medical devices market established in Belgium or carrying out activities in Belgium have to pay a Belgian contribution on their turnover related to the medical devices. The latest Legal Updates straight to your mailbox We publish high-quality legal knowledge and insights on our website on a daily basis. If you would like to be promptly informed about the latest developments within your areas of interest, we invite you to sign up for our Legal Updates. Les dernières actualités juridiques directement dans votre boîte e-mail Vous souhaitez recevoir rapidement les informations concernant les derniers développements dans les domaines qui vous intéressent? Nous vous invitons à vous inscrire à nos Legal Updates. De laatste Legal Updates direct in uw mailbox Dagelijks publiceren wij op onze website hoogwaardige juridische kennis en vooruitzichten. Wilt u snel op de hoogte zijn van de meest actuele ontwikkelingen binnen uw interessegebieden? Meld u dan aan voor onze Legal Updates. ECJ calls the shots: CK Telecoms ruling sent back to General Court The ECJ overruled the General Court in its CK Telecoms ruling, taking the strict requirements that the GC placed on the Commission when reviewing mergers off the table. This will make it easier for competition authorities to intervene in merger cases. Belgian Competition Authority confirms jurisdiction for M&A transactions in hospital sector On 14 July 2023, the Belgian Competition Authority confirmed its jurisdiction to review M&A transactions between hospitals, regardless of whether these hospitals belong to the same hospital network. M&A en de (administratieve) impact van de EU Foreign Subsidies Regulation Duco de Boer en Roos Elemans schreven een bijdrage voor Mena.nl over M&A en de (administratieve) impact van de EU Foreign Subsidies Regulation. Recent developments regarding Foreign Subsidies Regulation, Pillar Two and redemption of interest rate swaps In this Tax Alert we briefly discuss three recent tax developments. Pagination Previous page Page 6 Current page 7 Page 8 Page 9 Next page
The Netherlands published the legislative proposal for Pillar Two implementation On 31 May 2023, the Dutch government published the legislative proposal and explanatory notes regarding the implementation of the Directive implementing Pillar Two (the Directive) as of 31 December 2023.
Luxembourg Tax Authorities issue guidance on reverse hybrid rules The Luxembourg Tax Authorities (“LTA”) published a circular letter concerning the application of the reverse hybrid rules (the “Circular”) . The Circular provides guidance on the determination of tax owed by Luxembourg reverse hybrid entities.
Announcement of amendments to draft bill to exclude RETT concurrence exemption for share deals The Dutch government announced that the draft legislative proposal to exclude the application of the RETT concurrence exemption on the acquisition of a qualifying share interest in companies owning newly developed real estate will be amended.
The era of FDI screenings kicks off in Belgium The Belgian screening mechanism for FDIs will enter into force on 1 July 2023. The mechanism is designed to safeguard Belgium's critical infrastructure and to protect sectors crucial to Belgium's public order, national security and strategic interests.
Stibbe supports third IFA European Region Conference Stibbe Amsterdam is supporting the third Regional IFA conference and is looking forward to welcoming IFA members in Amsterdam.
Stibbe contributes to Chambers Tax Controversy 2023 Stibbe’s Tax team contributes to the Dutch chapter of the Chambers and Partners Tax Controversy 2023.
Dutch Supreme Court: property rights also require a leveraged effect of more than 1 in 10 to qualify as lucrative interest The Dutch Supreme Court issued an interesting court decision on 14 April 2023 clarifying when property rights (vermogensrechten) are economically similar or comparable to subordinated classes of shares that constitute a lucrative interest.
Netherlands Chapter in The International Comparative Legal Guide Jeroen Smits and Rogier Raas contributed to the International Comparative Legal Guide - Public Investment Funds 2023 in a Q&A chapter about the Netherlands.
European Commission adopts merger simplification package to reduce red tape The European Commission recently adopted a package to simplify its procedures for reviewing concentrations under the EU Merger regulation. Under the new rules, more cases can benefit from the simplified procedure.
ECJ accepts carve-out Italy in Commission’s Amazon Buy Box investigation The EU Court of Justice dismissed Amazon’s claim that the exclusion of Italy from the European Commission’s investigation into its Buy Box feature deprived Amazon of its protection against a parallel investigation by the Italian competition authority.
Medical devices market – FAMPH contribution on turnover – Only Belgian turnover subject to the contribution Stakeholders in the medical devices market established in Belgium or carrying out activities in Belgium have to pay a Belgian contribution on their turnover related to the medical devices.
The latest Legal Updates straight to your mailbox We publish high-quality legal knowledge and insights on our website on a daily basis. If you would like to be promptly informed about the latest developments within your areas of interest, we invite you to sign up for our Legal Updates.
Les dernières actualités juridiques directement dans votre boîte e-mail Vous souhaitez recevoir rapidement les informations concernant les derniers développements dans les domaines qui vous intéressent? Nous vous invitons à vous inscrire à nos Legal Updates.
De laatste Legal Updates direct in uw mailbox Dagelijks publiceren wij op onze website hoogwaardige juridische kennis en vooruitzichten. Wilt u snel op de hoogte zijn van de meest actuele ontwikkelingen binnen uw interessegebieden? Meld u dan aan voor onze Legal Updates.
ECJ calls the shots: CK Telecoms ruling sent back to General Court The ECJ overruled the General Court in its CK Telecoms ruling, taking the strict requirements that the GC placed on the Commission when reviewing mergers off the table. This will make it easier for competition authorities to intervene in merger cases.
Belgian Competition Authority confirms jurisdiction for M&A transactions in hospital sector On 14 July 2023, the Belgian Competition Authority confirmed its jurisdiction to review M&A transactions between hospitals, regardless of whether these hospitals belong to the same hospital network.
M&A en de (administratieve) impact van de EU Foreign Subsidies Regulation Duco de Boer en Roos Elemans schreven een bijdrage voor Mena.nl over M&A en de (administratieve) impact van de EU Foreign Subsidies Regulation.
Recent developments regarding Foreign Subsidies Regulation, Pillar Two and redemption of interest rate swaps In this Tax Alert we briefly discuss three recent tax developments.