The new VAT e-commerce rules bring a simple and uniform set of VAT rules for all businesses engaged in cross-border e-commerce.
In January 2021, the French National Council of Judicial Officers conducted a study comparing the efficiency and legal frameworks of insolvency proceedings across Europe, including Germany, Spain, Italy, the Netherlands, the UK, and France.
The Justice of Peace Court of Luxembourg handed down interesting rulings in January 2021 on the question of whether commercial tenants are obliged to pay rent arrears during the plant closures which where incurred on the orders of the state to combat the Corona pandemic.
During the first lockdown, government measures led to the closure of hotels, shops, and restaurants for several months. As of February 2021, the Netherlands is in the midst of a second lockdown.
In 2016 the European Commission presented a proposal for a “Directive of the European Parliament and the Council on preventive restructuring frameworks, second chance and measures to improve the efficiency of restructuring, insolvency and debt relief proceedings”.
At some point companies will be required to consider whether they, or a party with whom they have contracted, can suspend or terminate a business contract as a consequence of the disruption caused by COVID-19.