662 results Tax Controversy Netherlands: Update March 2024 This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands. European Court of Justice plays hardball in Sports rulings The rulings by the European Court of Justice (ECJ) on the discretionary powers of international sports associations to authorise alternative competitions show that the specifics of sports are no reason to tread lightly when applying EU competition rules. Competition law in 2024: putting theory into practice 2023 marked the near finale of the European Commission’s overhaul of its competition policy, leaving only a few loose ends to tie up in 2024/2025. It is now time to watch theory be put into practice by the competition authorities and at the courts. From Farm to Fairness: Unpacking the Dutch Unfair Trading Practices Act for the Agri-Food Supply Chain Since 2021, Dutch rules against unfair trading practices, which implemented an EU Directive, apply to business-to-business relationships in agri-food supply chains. Enforcement by the ACM, initially slow, is now intensifying. Elske Raedts and Pieter Schütte will attend the annual Corporate Governance Conference of the IBA Elske Raedts and Pieter Schütte will be attending the 8th edition of the annual Corporate Governance Conference of the IBA on 7 and 8 December in Frankfurt, Germany. The environmental strategy and the programme (Environment and Planning Act blog series) The Environment and Planning Act introduces two new policy instruments: the environmental strategy and the programme. In this blog post, we take a closer look at the nature and function of both instruments within the new environmental law system. The Netherlands' Budget Day 2023 On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan). Proposed amendments in the Dutch 2024 Tax Package related to ESG On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert. Lessons learned from the Dutch Crisis and Recovery Act for an environmental plan To gain timely experience with the possibilities of the ambient plan, the Crisis and Recovery Act (Crisis- en herstelwet) had the possibility of adopting a so-called zoning plan with broadened scope. Corporate social responsibility for Dutch companies: from B Corp to BVm Since to this date no specific legal form for the social enterprise exists in the Netherlands, companies are looking for other ways to demonstrate their commitment to CSR, for instance by aligning with private codes and labels. Accessibility Amsterdam office building The dowry in the environment plan In the Omgevingswet (Environment and Planning Act), the dowry contains state rules that no longer regulate activities at state level, but is carried through to local rules. Developments in DMA land: EU tags Big Tech as first Gatekeepers The European Commission has designated six Tech Giants (Alphabet, Amazon, Apple, ByteDance, Meta and Microsoft) as gatekeepers for 22 core platform services under the Digital Markets Act (DMA). The project decision The projectbesluit (project decision) is one of the six core instruments of the Omgevingswet (Environment and Planning Act). It is a new instrument. This post describes the main features of the project decision and how it is applied. Ready, set, go! The Dutch national security screening FDI regime takes off The Dutch Investments, Mergers and Acquisitions Security Screening Act (Wet veiligheidstoets investeringen, fusies en overnames – Vifo Act) entered into force on 1 June 2023. The Foreign Subsidies Regulation – beware and get your data ready! Earlier this year, the Foreign Subsidies Regulation (FSR) entered into force to close a loophole in EU regulations aimed at creating a level playing field within the internal market. Solace for companies seeking guidance on sustainability agreements Now that the European Commission adopted the revised Horizontal Guidelines (HGs), including the new chapter on sustainability agreements, companies wishing to set up sustainability initiatives finally have more certainty on the applicable guidance. Barbara Bier appointed professor at Nyenrode Business Universiteit We are proud to announce that Nyenrode Business Universiteit has (once again) appointed our colleague Barbara Bier as professor. Pagination Previous page Page 4 Current page 5 Page 6 Page 7 Next page
Tax Controversy Netherlands: Update March 2024 This Tax Alert addresses certain recent developments concerning procedural tax law in the Netherlands.
European Court of Justice plays hardball in Sports rulings The rulings by the European Court of Justice (ECJ) on the discretionary powers of international sports associations to authorise alternative competitions show that the specifics of sports are no reason to tread lightly when applying EU competition rules.
Competition law in 2024: putting theory into practice 2023 marked the near finale of the European Commission’s overhaul of its competition policy, leaving only a few loose ends to tie up in 2024/2025. It is now time to watch theory be put into practice by the competition authorities and at the courts.
From Farm to Fairness: Unpacking the Dutch Unfair Trading Practices Act for the Agri-Food Supply Chain Since 2021, Dutch rules against unfair trading practices, which implemented an EU Directive, apply to business-to-business relationships in agri-food supply chains. Enforcement by the ACM, initially slow, is now intensifying.
Elske Raedts and Pieter Schütte will attend the annual Corporate Governance Conference of the IBA Elske Raedts and Pieter Schütte will be attending the 8th edition of the annual Corporate Governance Conference of the IBA on 7 and 8 December in Frankfurt, Germany.
The environmental strategy and the programme (Environment and Planning Act blog series) The Environment and Planning Act introduces two new policy instruments: the environmental strategy and the programme. In this blog post, we take a closer look at the nature and function of both instruments within the new environmental law system.
The Netherlands' Budget Day 2023 On Tuesday 19 September 2023 (Budget Day; Prinsjesdag) the Dutch Ministry of Finance published the 2024 Tax Package (Pakket Belastingplan) including the 2024 Tax Plan (Belastingplan).
Proposed amendments in the Dutch 2024 Tax Package related to ESG On Budget Day the Dutch Ministry of Finance published the 2024 Tax Package, including the 2024 Tax Plan. Certain proposals related to ESG that may be relevant to international businesses are addressed in this Tax Alert.
Lessons learned from the Dutch Crisis and Recovery Act for an environmental plan To gain timely experience with the possibilities of the ambient plan, the Crisis and Recovery Act (Crisis- en herstelwet) had the possibility of adopting a so-called zoning plan with broadened scope.
Corporate social responsibility for Dutch companies: from B Corp to BVm Since to this date no specific legal form for the social enterprise exists in the Netherlands, companies are looking for other ways to demonstrate their commitment to CSR, for instance by aligning with private codes and labels.
The dowry in the environment plan In the Omgevingswet (Environment and Planning Act), the dowry contains state rules that no longer regulate activities at state level, but is carried through to local rules.
Developments in DMA land: EU tags Big Tech as first Gatekeepers The European Commission has designated six Tech Giants (Alphabet, Amazon, Apple, ByteDance, Meta and Microsoft) as gatekeepers for 22 core platform services under the Digital Markets Act (DMA).
The project decision The projectbesluit (project decision) is one of the six core instruments of the Omgevingswet (Environment and Planning Act). It is a new instrument. This post describes the main features of the project decision and how it is applied.
Ready, set, go! The Dutch national security screening FDI regime takes off The Dutch Investments, Mergers and Acquisitions Security Screening Act (Wet veiligheidstoets investeringen, fusies en overnames – Vifo Act) entered into force on 1 June 2023.
The Foreign Subsidies Regulation – beware and get your data ready! Earlier this year, the Foreign Subsidies Regulation (FSR) entered into force to close a loophole in EU regulations aimed at creating a level playing field within the internal market.
Solace for companies seeking guidance on sustainability agreements Now that the European Commission adopted the revised Horizontal Guidelines (HGs), including the new chapter on sustainability agreements, companies wishing to set up sustainability initiatives finally have more certainty on the applicable guidance.
Barbara Bier appointed professor at Nyenrode Business Universiteit We are proud to announce that Nyenrode Business Universiteit has (once again) appointed our colleague Barbara Bier as professor.