Marcus Navin-Jones has joined Crowell & Moring’s Environment and Natural Resources Practice Group as a senior counsel in the Brussels office, bringing in-depth experience advis…
Explication des nouvelles lois, régime et bilan d’application des dispositions légales, état de la jurisprudence : nous livrons des articles de droit ciblés et pratiques sur toute l’actualité juridique.
Ces articles s'adressent à tous les professionnels du droit qui recherchent des informations juridiques pertinentes sur une disposition précise ou souhaitent simplement se tenir au courant de l’actualité législative et juridique.
L'instruction interne 2019/I/45 du 26 septembre 2019 relative à l'imposition de dividendes étrangers a suscité de nombreuses controverses.
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Le Tribunal de l’Union européenne annule la décision de la Commission sur des rulings fiscaux irlandais en faveur d’Apple. Il estime que la Commission…
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On 9 July 2020, the Grand Chamber of the CJEU ruled on the interpretation of Article 3(d) of Regulation 469/2009 concerning the supplementary protecti…
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With about 800 codes, a Belgian income tax return is not for the faint-hearted. When the Cayman tax is involved, even more attention is needed. This …
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The European Commission (“EC”) is collecting data and feedback from stakeholders about the European Union’s (“EU”) current rules on packaging and pack…
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With about 800 codes, a Belgian income tax return is not for the faint-hearted. When the Cayman tax is involved, even more attention is needed. Read a…
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A partir de demain, le 1er juillet 2020, le montant maximum de l'indemnité kilométrique forfaitaire est de 0,3542 EUR par kilomètre. Il s'agit d'une d…
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The agreements concluded between Belgium and the Netherlands/Luxembourg, which implement a mutual “force majeure tolerance” for cross-border workers i…
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Belgian tax authorities have negotiated agreements with border countries on the tax impact of international travel restrictions and health instruction…
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Une proposition de loi déposée le 17 juin dernier (Ecolo/Groen/CD&V/Spa/PS) prévoit l’obligation de soumettre tous les actes de donations notariés…
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On 24 June 2020, the Council of the European Union (the Council) adopted an amendment to the Mandatory Disclosure Directive ((Directive (EU) 2018/855)…
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In de aangifte personenbelasting moet een belastingplichtige diens burgerlijke staat aangeven. In deze casus was een belastingplichtige klaarblijkelij…
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In een arrest van 11 juni 2020 spreekt het Hof van Cassatie zich (nog maar eens) uit over de zogenaamde (fiscale) Antigoon-leer en komt tot het beslui…
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On 11 June 2020, the Court of Justice of the European Union (CJEU) confirmed that it is prohibited to distribute free samples of prescription-only med…
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Following a ruling of the CJEU, termination fees in the event of early termination of a contract are often triggering VAT. Especially in B2C-situation…
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The CJEU held in this case that an individual cannot rely on the general prohibition of discrimination on grounds of nationality to challenge a clause…
Lire plusTo tackle the Covid-19 pandemic crisis, three new measures to strengthen the liquidity and solvency of businesses in Belgium were submitted to the fed…
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Over the past few years, the taxation of cars has been linked more and more to their ecological footprint, and more specifically, their CO2-emission. …
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Sinds de invoering van artikel 205/5, §1 WIB bij de hervorming van de vennootschapsbelasting beschikken vennootschappen over de mogelijkheid tot fisca…
Lire plusOn 25 May 2020, the European Commission decided to open an in-depth investigation under the EU Merger Regulation into the acquisition of Transat by Ai…
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