The Cyber Resilience Act (Regulation (EU) 2024/2847 of the European Parlia…
Often misunderstood and definitely underused, EU design law is about to rec…
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.
Heel veel gemeenten – en in het bijzonder de kustgemeenten – heffen al jarenlang een taks op tweede verblijven. In de fiscale rechtspraak is al heel v…
Lire plus
The Belgian notional interest deduction (NID) rate for tax year 2017 (accounting years ending between 31 December 2016 and 30 December 2017,…
Lire plus
In a judgment of 4 March 2015 (case C-534/13, Ministero dell'Ambiente e della Tutela del Territorio e del Mare v Fipa Group Srl), the Court of Justice…
Lire plus
Companies subject to Belgian corporate income tax (residents or non-residents) have to declare direct or indirect payments exceeding EUR 100,000 to re…
Lire plus
On 25 June 2015, the Netherlands Authority for Consumers and Markets ("ACM") adopted several decisions sanctioning natural vinegar producers Burg and …
Lire plus
With the Program Law of 10 August 2015, the so-called “Cayman tax” has been implemented. Under this regime, certain legal constructions are treat…
Lire plus
Le Règlement Européen (UE) n° 650 du 4 juillet 2012 en matière de droit successoral est applicable sur la succession de personnes qui décède…
Lire plus
Op 28 juli 2015 publiceerde VLABEL een nieuw standpunt over het tegenbewijs dat moet worden geleverd in het kader van de gesplitste aankopen (fictiebe…
Lire plus
In recent years and as a result of consecutive State reforms, a series of former “national” taxes have been devolved to the Regions, which have the po…
Lire plus
On 17 July 2015, the Belgian Council of Ministers has approved the draft of a royal decree that will reform the system of patent fees for inventions a…
Lire plus
The proposal for a directive on the protection of undisclosed know-how and business information (trade secrets) seeks to align across the EU the exist…
Lire plus
De Programmawet van 19 december 2014 (B.S. 29.12.2014) voerde de mogelijkheid in voor een KMO-vennootschap om de gehele of gedeeltelijke winst na bela…
Lire plus
On 27 July 2015, the ECHA Board of Appeal adopted an important and a first of its kind decision (Case A-019-2013) with regards to the legal nature of …
Lire plus
Since 1 July 2014 and the entry-into-force of the 6th State Reform, the Regions have the authority to regulate matters related to tourism, which inclu…
Lire plus
En juin dernier, un projet de loi-programme était déposé au Parlement. Ce 24 juillet, le projet de loi-programme a finalement été adopté par la Chambr…
Lire plus
This newsflash provides an in-depth overview of the measures in the Tax Shift and Budget 2016 Agreement reached by the Belgian Federal Government on 2…
Lire plus
Against the backdrop of the OECD action plan against Base Erosion and Profit Shifting (BEPS), the Belgian minister of Finance has announced that trans…
Lire plus
On 17 July 2015, the Council and the European Parliament published a latest version of their Proposal for a Regulation on medical devices and amending…
Lire plus
After the implementation of the new, Federal, tax abuse provision, the Administrative Circular 8/2012 officially blacklisted the so-called “split deal…
Lire plus
The long awaited look-through tax, also referred to as the ‘Cayman tax’, has finally been adopted by the Belgian Federal Parliament on 24 July 2015. A…
Lire plus
