The Cyber Resilience Act (Regulation (EU) 2024/2847 of the European Parlia…
Often misunderstood and definitely underused, EU design law is about to rec…
Each day we publish several articles written by legal and tax specialists from law firms, notaries offices, the legal departments from payroll agencies and tax consultants.
It is the perfect way for lawyers at the Bar, in-house counsel, barristers, solicitors, notaries, bailiffs, paralegals and any other legal professional with an interest in Belgian and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!
In our VAT newsflash of 27 November 2014, we informed you that, as of 1 January 2015, legal entities would no longer be able to choose whether their s…
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The Royal Decree of 10 December 2014 containing the wage withholding tax scales for income year 2015 was published in the Belgian Official Gazette of …
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Based on previous administrative decisions and guidelines, companies acting as director in Belgium had the choice whether or not to charge VAT on thei…
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Until now legal entities serving as board members, directors, or liquidators of companies could choose whether to subject themselves to VAT for the se…
Read MoreOn 9 September 2014, the General Court annulled the decision of the European Commission concerning airport charges at Lübeck Airport. The General Cour…
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On 21 November 2014, the OECD published the discussion draft "Follow Up Work on BEPS Action 6: Preventing Treaty Abuse" (the "Discussion Draft"). In i…
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Door een beslissing van 20 november 2014, heeft de BTW-administratie de toepasselijke BTW-toegeving voor rechtspersonen die optreden als bestuurders, …
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One of the key pillars of the EU internal market, the Council Directive 2011/96/EU of 30 November 2011 (the "Parent-Subsidiary Directive") was origina…
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On 7 October 2014, the General Court ("GC") handed down a judgment in the hotly debated area of access to the file. Damage claimants are frequently se…
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The EU's main data protection body, the Article 29 Working Party, recently published an Opinion on the application of European data protection rules t…
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Levert u als online verkoper diensten,-zoals webhosting, SEO diensten, maar bijvoorbeeld ook de verkoop van e-boeken of elke vorm van online advies en…
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Since the EU Court of Justice made its ruling on the right to be forgotten in May 2014, the topic has been in the media almost incessantly. Most of th…
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In het kader van de afschaffing van de effecten aan toonder, werd eind 2011 een taks op de omzetting van effecten aan toonder ingevoerd. Deze taks bed…
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Aucun précompte professionnel n'est dû sur les rémunérations payées ou attribuées durant les mois d'octobre, novembre et/ou décembre aux jeunes travai…
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Afin d'éviter que des non-résidents, à défaut d'une disposition légale, ne soient pas imposés en Belgique sur certains revenus provenant de prestation…
Read MoreThe Constitutional Court has recently made it clear that the courts have jurisdiction over the application by the tax authorities of the tax assessmen…
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After ten years the Belgian regime of the tax shelter has been reformed. The amendments will be effective when the Law of 12 May 2014 amending article…
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Wie eigenaar is van een onroerend goed in het buitenland, moet hiervan melding maken in de aangifte personenbelasting. Meer concreet moet de huurwaard…
Read MoreA partir du 1er janvier 2014, les sociétés commerciales sont exclues du bénéfice de l'exemption liée à l'enseignement et à la formation professionnell…
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