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 28 July 2016, the Court of Justice of the European Union (the “ECJ”) issued an important judgment on the recovery of legal fees. In particular, the…
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The Belgian NID rate for tax year 2018 (accounting years ending between 31 December 2017 and 30 December 2018, both dates included) would be…
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On 3 August 2016, a law was adopted easing the requirements when filing an admissible administrative appeal. According to the Belgian Income Tax Code,…
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Dat Belgische vennootschappen die (on)rechtstreeks betalingen verrichten aan belastingparadijzen voor een totaalbedrag van 100.000 euro tijdens het be…
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Verser des fonds à un partenaire établi dans un paradis fiscal est suspect aux yeux du fisc. Depuis 2010, les sociétés belges doivent déclarer leurs p…
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The European Commission (Commission) announced the opening of a formal investigation into advance tax rulings (ATRs) granted by Luxembourg to companie…
Read MoreIn its decision of 28 July 2016, the Court of Justice of the European Union (“CJEU”) clarified that at least a significant and appropriate part of the…
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The SME Financing Act, applicable since 10 January 2014, has the laudable goal of making it easier for small and medium-sized enterprises to access fi…
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In navolging van een in 2014 opgestart onderzoek omtrent illegale (fiscale) staatssteun, heeft de Europese Commissie gisteren haar bevindingen aan Ier…
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Veel ondernemingen hebben de afgelopen jaren geld geïnvesteerd in de audiovisuele sector via een “Tax Shelter”. Het filmhuis Corsan – één van de belan…
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Your company's receptionist forwards an e-mail that arrived at the info e-mail address. It was sent by the European Commission’s Directorate-General f…
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In principe moet een bezwaarschrift ingediend worden bij de adviseur-generaal van de belastingen (de nieuwe benaming voor de gewestelijke directeur). …
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Bepaalde belastingplichtigen (vaak van Franse origine) hebben een effectenportefeuille in een zogenaamde “Société Civile de Portefeuille” ondergebrach…
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The European Commission (Commission) announced its final decision in the formal state aid investigation into two advance pricing agreements (APAs) obt…
Read MoreA new Act has been adopted by Belgian Parliament introducing a legal TP documentation obligation in accordance with BEPS action 13, which will enter i…
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De regering heeft op 2 juni 2016 een wetsontwerp van Programmawet ingediend in de Kamer. Een van de meest opvallende wijzigingen betreft de uitbreidin…
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This summer, the Parliament adopted a range of new tax measures (more details below). Other measures are currently under review at the Chamber or pend…
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Het wetsontwerp van 14 oktober 2015 – reeds besproken in ons nieuwsbericht van 12 november 2015 – werd door de wet van 18 december 2015 inmiddels vera…
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As of 1 August 2016, new specific legislation on fiscal regularisation entered into force in Belgium. A specific tax levy is provided for the regulari…
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In a previous article, we explained in detail the new VAT rules on e-gambling services. These services, which currently benefit from a specific VAT ex…
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