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!
Since July 1993, the Belgian Inheritance Code has prescribed an annual tax on collective investment vehicles ("CIV"). The rate prescribed for foreign …
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In light of the Internet of Things, mobile apps that are installed in smartphones, other portable electronic devices, and smartwear devices collect an…
Read MoreThe Court of Justice of the European Union (Court) rendered on 11 March 2015 a judgment on the definition of precise information in the context of ins…
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In its decision of 31 October 2014 (Jetaircenter NV vs. the Belgian State), the Court of Cassation ruled that late payment interest cannot be claimed …
Read MoreOn 26 March 2015, the Court of Justice of the EU rendered another interesting judgment in relation to hyperlinks, following its Svensson (C-466/12) an…
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In a decision dated 30 March 2015 (click here to view the text in French or in Dutch) , the Belgian tax administration has confirmed that all types of…
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Belgium-Luxembourg cross-border workers: mutual agreement signed and information regarding evidence to support presence in Luxembourg published
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On 12 February 2015, Advocate General Kokott delivered an important Opinion in case C-106/14, FCD and FMB. The case is a request for a preliminary rul…
Read MoreOn 11 February 2015, the Court of Justice of the EU rendered an important decision in response to a preliminary question submitted by the Brussels Cou…
Read MoreUnder Article 185, § 2, B of the Belgian Code on revenue taxes, an international group may ask for its taxes to be reduced by so-called excess profits…
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On 11 February 2015, the Court of Justice of the European Union ("ECJ") ruled on a request for a preliminary ruling from the Brussels Court of Appeal …
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In February 2015 DG SANTE published its responses to the public consultation launched in December 2014 as part of the roadmap for identifying criteria…
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On 27 February 2015, the Belgian government took a decision on the rates for the advance tax payments for tax year 2016. Considering the low market ra…
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Het veroorzaakt vaak enige frustratie bij verhuurders: indien ze een gebouw nieuw hebben aangekocht, opgetrokken of verbouwd, hebben ze uiteraard BTW …
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Het Duitse Bundesgerichtshof stelde enkele dagen geleden twee prejudiciële vragen aan het Hof van Justitie van de Europese Unie om te achterhalen of I…
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On 19 February 2015, the Belgian Constitutional Court ruled that the tax treatment of income from a capital reduction in the hands of a Belgian compan…
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During 2014, the Belgian tax authorities audited 2,000 companies for the correct application of these exemptions. Although we noticed that these …
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On 4 December 2014, the European Court of Justice (the "ECJ") issued an order addressing two preliminary questions from the Spanish Supreme Court conc…
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The European Regulation concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals EC No 1907/2006 (REACH Regulation) …
Read MoreOn 25 November 2014, the General Court of the EU annulled in part the Commission's decision that found that the exemption of transfer and transit pass…
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