The Proposed Unshell Directive – The Luxembourg and Netherlands Approach

In this article, the author presents the features of the Proposed Unshell Directive (COM(2021) 565 final) in the context of the existing legislative framework of Luxembourg and the Netherlands. In particular, the article focuses on the legislative measures taken by Luxembourg and the Netherlands in recent years to reduce the use of empty conduits and the perception of the Proposed Unshell Directive in those two countries.