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!
On 21 March 2018, the European Commission published its EU digital tax package on the taxation of the digital economy. The package contains&…
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On 21 March 2018, the European Commission (EU Commission) proposed two Council Directives addressing the taxation of the digital economy. The int…
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On 13 March 2018, the Council of the European Union reached political agreement on a Council Directive (“Directive”) introducing mandatory disclosure …
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On 13 March 2018, EU finance ministers reached agreement on transparency requirements for tax intermediaries. The proposal (so called DAC6) is th…
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VAT payers should file an annual return quoting their VAT taxable customers, i.e., the annual VAT sales listing. The filing deadline for this listing …
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Een van de pijlers van de hervorming van de vennootschapsbelasting betreft de verlaging van de tarieven van de vennootschapsbelasting gefinancierd doo…
Read MoreIn a recent judgment of 1 March 2018, the Belgian Constitutional Court annulled the Belgian fairness tax. The annulment is not retroactive except in c…
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On 1 March 2018, the Belgian Constitutional Court annulled the Belgian fairness tax. The Court however limited the retroactive effect of the annulment…
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The General Court of the EU has dismissed the appeal filed by Brussels South Charleroi Airport (“BSCA”) against a 2014 Commission decision whereby Bel…
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Four maritime car carriers, two suppliers of spark plugs and two suppliers of braking systems have been fined EUR 395 million, EUR 76 million and EUR …
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Four maritime car carriers, two suppliers of spark plugs and two suppliers of braking systems have been fined EUR 395 million, EUR 76 million and EUR …
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Dernièrement, la Cour de justice de l’Union européenne a estimé que les services fournis par Uber relevaient du « domaine des transports ». …
Read MoreCryptocurrencies have recently attracted a lot of attention, with many investors seeking to benefit from this new trend. Being a recent phenomenon, cr…
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On 22 February 2018, the Court of Justice of the European Union (“CJEU”) issued its judgment in two joined cases, which were referred to the CJEU…
Read MoreFormerly, capital gains on a company’s shares made by a company were exempt from tax, provided two conditions were met: (1) a taxation condition and (…
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Gun-jumping rules prevent companies, subject to the obligation to notify, from completing a merger or acquisition, in whole or in part, prior to obtai…
Read MoreThis year, the European Commission must present proposals for the financial programmes for the post-2020 Multiannual Financial Framework. These progra…
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Since end of last year, about 1,300 pensioners who receive benefits of EUR 25,000 or more per annum under a Dutch pension scheme and who are resident …
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Apple and the Irish government have appealed the 2016 Commission’s Decision whereby Ireland was ordered to recover up to EUR 13 billion from the Ameri…
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In the past, the Tax Ruling Service has taken several decisions whereby it was not excluded that the grant of warrants/options on Beveks/Sicavs or the…
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