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 in de spannende wereld van Fusies en Overnames, Mergers & Acquisitions ofwel M&A!
As Loyens & Loeff’s New York office marks its 50th jubilee, we reflect on half a century of unparalleled service and dedication to our clients. For five decades, our New York office has been at the forefront of providing full-service tax and legal solutions for U.S. clients looking to expand into European markets.
In this News Update we discuss: the latest developments in crypto-asset regulations for banks; the EUR 3.7 million penalty imposed on Santander Consumer Finance for irresponsible lending; and the judgment of the General Court (Fourth Chamber) on the assessment of reputation and professional competence due to the acquisition of a qualifying holding in HKB Bank GmbH.
Michiel Schul and Steffie Klein, members of our Tax team, have made a significant contribution to Tax Notes International. In their insightful article, they describe hybrid financing arrangements and mismatches between tax systems under the global anti-base-erosion model rules and provide illustrations of how these rules function.
On 15 March 2024, a consensus was achieved between the European Parliament and the Council of the EU concerning the European Health Data Space (EHDS), a pivotal element in the establishment of a robust European Health Union. The subsequent step involves the formal adoption of the new Regulation by both the European Parliament and the Council.
Every year, the Practicing Law Institute (PLI) in New York publishes its Corporate Tax Practice Series. The Series is a multivolume compendium of U.S. corporate tax law, that can easily be found in the libraries of most U.S. law firms and major corporations.
Werner Heyvaert and Yannick Vandenplas wrote the Belgium chapter.
The CJEU drew a clear distinction between EU principles on the private enforcement of EU competition law and EU principles on private international law. In these two cases, the legal certainty served by private international law instruments on jurisdiction and service prevailed over private enforcement goals such as deterrence and full compensation. For the predictability of valid service of process and of the courts’ jurisdiction, it is pivotal which legal entities are served and/or sued. This outweighs further facilitation of claimants, so the ‘single economic unit’ concept that is used in competition law to consider various entities within a group as one and the same ‘undertaking’ to which the EU competition rules apply was not extended to jurisdiction and service in these cases.
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.
Entrepreneurs engaging in Research & Development (R&D) activities, should consider establishing their operations in the Netherlands. The Netherlands offers several incentives that effectively reduce R&D costs, fueling entrepreneurship and fostering investments. These incentives, particularly the WBSO (Research and Development Promotion Act) and Innovation Box, play a crucial role in supporting innovative companies, enabling them to invest more and accelerate their development processes.
The Corporate Sustainability Due Diligence Directive (CSDDD) has entered into effect on 25 July 2024. In three years from now, the first wave of in-scope companies will legally be obliged to comply with the CSDDD. Our ESG litigation team has prepared a comprehensive overview of the scope, timelines, main obligations and control systems of the CSDDD.
