Loyens & Loeff advised Oranje-Nassau-Energie BV and Dyas Holdings BV on merge

On 16 January 2026, the Dutch Supreme Court ruled that the 8% tax interest rate applicable to corporate income tax assessments is disproportionate and violates the principle of equality. As a result, the applicable tax interest rate is reduced to 4%.

Advocate-General Kokott has advised the European Court about the VAT aspects of a transfer pricing adjustment for intra-group supplies of goods.

The EU has launched the Digital Transformation in Competition Enforcement (DICE) project, aimed at strengthening the AI capabilities of 15 national competition authorities across the EU.