New partnership rules set to take effect in 2025 may subject regulated funds using tax-transparent Dutch Commanditaire Vennootschap (CV) structures to Dutch corporate income tax (CIT) and dividend withholding tax…

Continue Reading Tax Implications of New Dutch Partnership Rules: Your CV May Become Taxable

Marking the latest development in the Illumina/Grail saga, on 3 September 2024, the CJEU annulled the General Court’s judgment and European Commission’s decisions allowing EU national competition authorities (NCAs) to…

Continue Reading CJEU Decision in Illumina/Grail Case Restores Clarity on Article 22 ECMR Referrals for Merger Control

One of the pillars of the Dutch Environmental and Planning Act (Omgevingswet), which went into effect 1 January 2024, is “participation.” The new law governs the physical environment in…

Continue Reading New Environment and Planning Act (Omgevingswet)’s ‘Participation Requirement’ Does Not Imply Consensus, Confirms Recent Case Law

Recent case law emphasizes that non-compliance (criminal activities including potentially economic offences) on a leasehold (erfpacht) plot can constitute a violation of the obligations under the Dutch leasehold…

Continue Reading Dutch Real Estate: Beware of Potential Leasehold Terminations as a Result of Offences

The EU Listing Act and UK Prospectus Reform are two different legislative reforms with a common goal: making public capital markets in the UK and EU more accessible and attractive…

Continue Reading EU Listing Act: Simplifying a Stock Exchange Listing, in Particular for SMEs and UK Prospectus Reform