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 summarised the highlights of this edition below. CJ judgment on whether Belgium correctly implemented the CFC rules under the ATAD (Commission v Belgium, C-524/23) On 26 February 2026, the Court of Justice (CJ), delivered its judgment in the case Commission v Belgium (Case C‑524/23). The case concerns the alleged failure by the Kingdom of...

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The U.S. is one of the most attractive places in the world to do business. It’s home to a massive, high-spending consumer base, cutting-edge innovation hubs, and plenty of room for growth. But it’s also a market that comes with tough competition, complex regulations, and high operating costs. If you're entering the U.S. market, it's important to go in with a clear picture of both the upside and the hurdles. U.S. Market Opportunities  1. Access to a Massive Consumer Base The U.S. continues...

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On February 25, 2026, the European Commission (the "Commission") and the United Kingdom (UK) signed the EU-UK Competition Cooperation Agreement ("the Agreement"). This is the first agreement supplementing the post-Brexit 2020 EU-UK Trade and Cooperation Agreement providing for specific cooperation in the area of competition enforcement. The EU had already entered into similar agreements with other jurisdictions. However, the Agreement has a distinguishing feature: it does not only regulate the mechanics of cooperation between the Competition and Markets Authority (CMA) and the Commission, but also regulates...

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