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On 13 November, the Dutch government published a decree on the comparison of foreign entities which provides a framework for the tax classification of foreign entities as either transparent or non-transparent for Dutch tax purposes.

The year 2024 has been notable for developments in ESG. Climate cases, impactful new laws and regulations, and geopolitical developments have shaped – or will largely shape – companies' choices. Stibbe has been a key contributor to the Chambers ESG Guide.

This blog addresses the European Commission's infringement procedure against the Netherlands regarding the evaluation of water licences under the Water Framework Directive, the Dutch legislature's approach and the consequences for issued permits.

A recent report of the AFM underlines its focus on monitoring SFDR compliance, signals tightening enforcement action against those lagging behind, and highlights a new phase of supervisory attention for clear, accurate and reliable SFDR disclosures.

In recent cases in the fire protection and private security sectors, the Belgian Competition Authority has made the prosecution of bid-rigging one of its top priorities, imposing hefty fines on infringers for their participation in cartel schemes.

The Foreign Subsidies Regulation has celebrated one year of its application. Time for companies to take stock of the lessons learnt from key developments of this first year. However, ambiguities remain and more is yet to come. Watch this space!

The Commission recently published its Draft Guidelines on Exclusionary Abuses of Dominance, which are meant to reflect the EU case law. However, they seem to deviate on important aspects, arguably simplifying the assessment for establishing an abuse.

In this article, Ali al Khatib and Tess Linders address climate litigation and what is known as the ‘fair share’ of governments.

De vierjarige zittingstermijn van de Monitoring Commissie Corporate Governance Code (“Monitoring Commissie”) onder voorzitterschap van Pauline van der Meer Mohr is per 1 januari 2023 verlopen.

The Dutch general investment screening regime came into effect in June 2023. Decisions are not yet publicly available. However, three guidance papers list the practical experience gained so far and help to assess whether a transaction is notifiable.

In its latest market watch, the AFM places a spotlight on notifications of substantial holdings and gross short positions in response to the ongoing public discourse on the issue.

On 23 January 2024, the ACM announced its priorities for 2024. The energy transition, the digital economy and sustainability are still on the ACM’s priority list, but now with better-equipped enforcement methods available.

De Wet ter implementatie van de Europese Mobiliteitsrichtlijn (de “wet”) is op 1 september 2023 in werking getreden. Het doel van de Mobiliteitsrichtlijn is het bevorderen van de vrijheid tot vestiging van kapitaalvennootschappen binnen de Europese Unie.