1,438 results found

The Dutch tax treatment of a German Sondervermögen investing directly in Dutch real estate has been an important point of contention in Dutch case law...

Major construction projects are inherently complex, with long lead times required for plan development and execution

The Dutch Tax Authorities have issued new guidance on the classification of limited partnerships as 'Funds for Joint Account' (FGR) under Dutch tax law, specifically addressing team co-investment...

On 9 April 2024, the ECHR rendered judgements in three climate change litigation cases, against Switzerland (see here), France (see here) and Portugal (and 32 other European states, see here).

In Switzerland's current zero-interest rate environment, high-yield bonds may gaining appeal as investors seek better returns. Their resilience to rate changes and potential for income and diversification...

Aan het begin van een arbeidsrelatie besluiten veel werkgevers om het persoonlijke telefoonabonnement van de werknemer te financieren in plaats...

On 29 July 2024, the Court of Justice of the European Union (CJEU) delivered an important judgment on the legal professional privilege. The judgment follows preliminary questions referred to the CJEU...

Luxembourg reshapes its accounting laws by: covering all accounting obligations in a single law endorsing concepts of the Directive 2013/34/EU on annual financial statements, consolidated financial statements...

The 2025 Update to the OECD Model Treaty has been released with changes being introduced to Article 25 on MAPs and its Commentary, as well as to the Commentaries on Article 5...

The crime of Ecocide is one of the major new features of the revised Belgian Criminal code. It is a strong signal, reflecting the Belgian legislator's concern for the environment. However, the scope

In NFŠ (C‑28/23), the Court of Justice ruled that a subsidy agreement awarding a multi-million subsidy for the construction of a stadium, followed years later by the State's promise to purchase the stadium...

Belgium is one of the earliest countries to introduce a Pillar Two notification requirement—a new milestone in global implementation of the OECD's initiative.

In a recent ruling, the court of first instance of Brussels has reviewed and assessed a Belgian company's credit rating for determining the arm's length interest rate under an intercompany loan.

On 24 April 2024, the EU Parliament adopted the EU Listing Act. The Listing Act is part of a package of measures aiming to further develop the Capital Markets Union.

On 13 February 2023, the European Commission published two regulations regarding renewable hydrogen, in the form of two so-called Delegated Acts (DAs) to the Renewable Energy Directive (RED) 2018/2001.

The European Union's recently adopted Foreign Subsidies Regulation (FSR) has created new challenges and raised questions for companies participating in tender procedures for large infrastructure projects.

In view of its up to 70 ‘opening' clauses and predominantly vague provisions, the GDPR epitomises a certain tendency in EU legislation to blur the distinction between directly applicable Regulations...