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As outlined in our earlier Snippet, the ATAD3 proposal was introduced to combat tax abuse by ‘shell companies' – EU holding and financing companies perceived to lack sufficient substance (𝐒𝐡𝐞𝐥𝐥𝐬).

One year after the introduction of Belgium's foreign direct investment (FDI) screening mechanism, the Interfederal Screening Commission (ISC) has published its inaugural annual report.

On 17 February 2024, the EU Digital Services Act became fully applicable to online intermediaries and platforms (online marketplaces, social networks, content-sharing platforms, etc.) operating in Europe.

Recently, significant changes have been introduced in the Brussels residential lease law. The new legislative developments aim to enhance tenant...

A significant milestone for cybersecurity has been reached with the adoption of the European NIS2 directive. Its Belgian transposition law will take effect in exactly one month (18 October 2024).

On 13 November 2025, the European Commission announced that it has formally opened an antitrust investigation to assess whether Red Bull has illegally restricted competition in the energy drinks sector...

Companies operating in the EU may face additional class action systems across the EU once the EU Directive on Representative Actions is implemented.

Earlier this month, the European Parliament announced that it adopted a resolution with recommendations to the European Commission on responsible private litigation funding.

The European Union has introduced three major cybersecurity frameworks—NIS2, DORA, and the CRA—that significantly expand regulatory obligations across critical sectors and financial entities. These overlapping directives create a complex compliance landscape for organizations operating in the Benelux region, requiring careful navigation of technical requirements, incident reporting duties, and supply-chain security measures.

The European Union (EU) has introduced a landmark regulation known as the Digital Services Act (DSA).

On 10 September 2024, the Court of Justice of the European Union (CJEU) sided with the European Commission and ruled that two Irish subsidiaries of the Apple group received unlawful State aid from Ireland.

On 5 December 2023, the Court of Justice of the European Union (CJEU) annulled the General Court's judgment in the ENGIE State aid case.

The new edition of the EU Tax Alert is available. With this publication we would like to keep you informed about the latest developments on EU tax law.

The European Court has ruled that transfer pricing adjustments may be subject to VAT when they are contractually stipulated in an intra-group agreement.

In a ruling of 3 July, the European Court offers further clarity on how intra-group transfer pricing arrangements should be treated for VAT.

The Luxembourg accounting laws do not require an SLP to prepare and publish annual accounts. However, an SLP that qualifies as Alternative Investment Fund ("AIF")...

Loyens & Loeff New York regularly posts ‘Snippets' on a range of EU tax and legal topics. A significant part of capital raised by Dutch emerging companies comes from US investors...