In 2025, the processing of periodic VAT returns (the “VAT chain”) will chan…
On November 12, 2024, the international community closely followed the Cour…
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 May 2015, the Court of Justice answered preliminary questions posed by the Landgericht Dortmund about the rules governing jurisdiction to hear a…
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Deux arrêtés royaux du 26 mai 2015 modifient le traitement social des titres repas et des avantages non-récurrents liés aux résultats.
Read MoreA Royal Decree of 3 April 2015 (published on 13 April) lays down the rules for taxpayers that are required to declare foreign bank accounts in their i…
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On 21 May 2015, Advocate General Wahl issued his Opinion on an appeal lodged by AC-Treuhand AG (“AC-Treuhand”) against a General Court (“GC”) judgment…
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Dit is wat het Europese Hof van Justitie recent besliste in haar arrest van 4 juni 2015 (C-195/14).
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Een ondertussen klassieke manier van verwerving van publieke gebouwen is de zgn. huur van een nog te realiseren gebouw. De overheid laat een aannemer/…
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The ECJ delivered its long awaited judgments on the infringements procedures against France and Luxemburg, concerning their application of reduced VAT…
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C'est ce que vient de décider la Cour de Justice de l'Union européenne dans un arrêt rendu ce 4 juin 2015 (C-195/14).
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This case briefly stated that Google is bound to remove certain search results should a person request Google to do so. A person can file such a reque…
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Op 22 mei jl. heeft het Hof van Cassatie een belangrijk arrest geveld over het gebruik van onrechtmatig verkregen bewijs door de fiscus. De fiscus had…
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Als IT-apparaten ter beschikking worden gesteld aan de werknemers die deze ook voor privédoeleinden kunnen gebruiken, ontstaat er een voordeel in natu…
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On 26 January 2015, the Court of Appeal of Gent dismissed the claim of a software company for copyright infringement against another company that inte…
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In the landmark Siebrand ruling (F&B sector), the ECJ decided that certain alcohol-based beverages, which previously were classified under heading…
Read MorePar sa décision publiée le 30 mars 2015 (décision TVA n° E.T. 127.885 dd 30.03.2015), l'administration fiscale belge apporte quelques éclaircissements…
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De Nationale Arbeidsraad heeft het kader uitgewerkt om de verhoging van de leeftijd voor bepaalde SWT's vanaf 2017 te vermijden.
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Le bonus-logement est la réduction d'impôt dont bénéficient les personnes ayant contracté un prêt hypothécaire pour l'achat, la construction ou la rén…
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Right Brain Interface NV is a young technology company that has created a remote DVR (digital video recording) storage service called Bhaalu. In essen…
Read MoreBij arrest van 9 januari 2014 (nr. 226.008) sprak de Raad van State zich uit over een vraag die vandaag nog even actueel is, met name hoe de regeling …
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Almost one year after the publication of the draft version, the Belgian Privacy Commission has recently issued the final version of its recommendation…
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The EU Dual-Use Regulation (EC) No 428/2009 ("Dual Use Regulation") sets out the framework of EU dual-use controls and the list of controlled goods. I…
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