News & Articles

03/03/23

Te veel of te weinig loon

In december vulde het Hof van Cassatie zijn rijke vracht aan loonarresten aan met twee uitspraken, waarvan het eerste betrekking heeft op te veel, het…

16/02/23

European Commission Seeks Stakeholders’ Views on Draft Foreign Subsidies Implementing Regulation

Last year, the European Union (EU) legislature adopted a far-reaching regulation aimed at tackling the distortive effects on EU markets of financial s…

16/02/23

Une fusion mère-fille aux prises avec la mesure anti-abus

Dans un jugement du 22 novembre 2022, le tribunal de première instance de Liège a validé l’application faite par le fisc de la mesure générale anti-ab…

13/02/23

Quand une régularisation fiscale tourne au vinaigre …

Il ressort d’une série de décisions judiciaires récentes que régulariser sa situation fiscale peut parfois se transformer en cauchemar. Ainsi, il peut…

13/02/23

The Court of Justice of the EU confirms the abuse of a dominant position by the Lithuanian national railway co…

On 12 January 2023, the Court of Justice of the EU confirmed the judgment of the General Court condemning Lithuanian State Railways for abuse of a dom…

08/02/23

The Unilever Court Case: national competition authorities can no longer simply disregard evidence submitted by…

On 19 January 2023, the Court of Justice of the European Union delivered a groundbreaking ruling stating that national competition authorities (hereaf…

04/02/23

De uitkering van liquidatiereserves als liquidatievoorschot - vrijgesteld van roerende voorheffing … of toch n…

Lang was onduidelijk of de vrijstelling ook geldt voor voorschotten die uit de liquidatiereserves worden geput na de ontbinding van de vennootschap, m…

24/01/23

Should employers reimburse monitor employees’ glasses? The ECJ ruling

On 22 December 2022, the European Court of Justice ruled on whether an employer must cover the cost of corrective glasses for a display screen employe…

24/01/23

Whistleblower regulations: federal public sector act adopted

Yet another update is called for regarding the transposition of the European Whistleblowing Directive (Directive 2019/1937) into Belgian law. In this …

23/01/23

The European Commission publishes the results of its evaluation of State aid rules regarding SGEI

On 1 December 2022, the European Commission published the results of the evaluation it launched on 17 June 2019 on the application of its State aid Re…

20/01/23

La mort programmée de la SICAV RDT

Le ministre des Finances veut abroger le régime fiscal des « SICAV RDT », mettant ainsi fin à un produit de placement fiscalement attrayant auquel ont…

13/01/23

De auteursrechten in fiscalibus tot 2022 - de taxatiefase voorbij: what’s next?

Over het auteursrecht is de jongste maanden veel inkt gevloeid. Eind 2022 is een wetswijziging terzake goedgekeurd waarbij het fiscaal gunstregime van…

13/01/23

European judgment on equal treatment and sexual orientation

On 12 January 2023, the European Court of Justice rendered a judgement concerning equal treatment in employment and occupation, more particularly conc…

06/01/23

Acquisition d’actions pour un sous-prix : bénéfice imposable à l’impôt des sociétés ?

05/01/23

EU harmonizes THC limits in hemp seed (food) as from 1 January 2023

Hemp seeds have been eaten in the EU for a long time. The seeds may contain trace amounts of tetrahydrocannabinol (THC) because this cannabinoid is a …

27/12/22

General Court confirms legality of Hungarian investment aid for new nuclear reactors

In 2014, the European Commission launched an investigation into the financing of two nuclear reactors in Hungary following the publication of several …

15/12/22

EU-U.S. Data Privacy Framework – Draft Adequacy Decision by the European Commission: The Long-Awaited Replacem…

The European Commission launched the formal process to adopt an adequacy decision for the EU-U.S. Data Privacy Framework on December 13, 2022. The fra…

08/12/22

Tax and social security reform of copyright income

Copyright and related rights protect literary and artistic works. Employees and company managers can transfer or license these rights to, respectively…

07/12/22

La Belgique risque de perdre sa place dans le peloton de tête des terres d’accueil des holdings…

Le gouvernement entend écorner notre régime fiscal des holdings. En cas d’adoption des mesures qui sont actuellement sur la table, en particulier l’aj…

06/12/22

A low degree of similarity?

In a recent decision, the General Court held that the trade mark consisting of a figurative animal (right) does not cause a likelihood of confusion wi…