In the course of 2024, there have been several important developments in the field of EU tax law. This annual edition of the EU Tax Alert provides an overview of those developments in the areas of Direct Taxation, State Aid, VAT, Customs Duties, Excises and other Indirect Taxes.
Employment law is in constant flux. While no major legislative changes will enter into force in 2025, there are various bills underway which will be worked out further in the coming year. We highlight a few of the proposed changes below.
On 18 December 2024, the Council of State’s Administrative Jurisdiction Division (the “Division“) delivered a landmark ruling changing the rules of the game for internal netting under nature permits. Simply put, internal netting can no longer be used in the pre-assessment to determine whether a nature permit is required, but only in the subsequent phase (the appropriate assessment) to determine whether a permit can be granted. This has implications for pending and future permitting procedures, as well as for activities initiated in the recent past without a nature permit or an appropriate assessment.
Cookies remain a critical area of focus under data protection laws. Recent decisions by the Belgian Data Protection Authority (“Gegevensbeschermingsautoriteit / Autorité de protection des données”, or Belgian DPA for short) have highlighted the importance of proper cookie banner implementation and the significant consequences of non-compliance. Here’s an overview of the latest Belgian DPA decisions.
We all know them, Sunday afternoon birthday parties, making conversation… That is where we lawyers are often taken by surprise with questions like: “why are all these investment firms coming to Luxembourg, that must have something to do with tax, right?”
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. We have summarized the highlights of this edition below.
In the fourth edition of our immigration focused newsletter we give a snapshot of the latest immigration law developments below.
As 2024 comes to a close, we take this moment to reflect on a year of challenges, milestones, and transformation, and to express our gratitude for your trust, collaboration, and support. This year marked a significant milestone for us as we celebrated our 10th anniversary—a feat made possible by your partnership and the incredible dedication of our team.
Of je nu een ambitieuze startup-founder bent die droomt van een exit, of een scale-up CEO die klaar is voor een overname of een kapitaalinjectie — welkom terug in de wereld van Fusies en Overnames, Mergers & Acquisitions ofwel M&A!
In this blogpost, we cover the Article 23 License and Fiscal Representation as an entry ticket to it. This framework unlocks ‘local treatment’ for non-Resident companies importing goods to Europe through the Netherlands, and allows them to defer VAT rather than pay it to Customs upon import. Great for cashflow.