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.
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…
Lire plusThe 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 …
Lire plusOn 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…
Lire plusOn 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…
Lire plusUnder 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) …
Lire plusLe Tribunal de l'UE a annulé partiellement le 25 novembre 2014 la décision de la Commission européenne qui conclut à l'absence d'aide dans l'exonérati…
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