News from and about the Belgian legal community, articles on legal and tax topics and legal library

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…

30/11/22

No longer public access to UBO data without legitimate interest

On 22 November 2022, the Court of Justice of the European Union (the "CJEU") struck down the provision of the 5th AML Directive 2018/843 ("AML V") whi…

29/11/22

Can parallel importers (re)brand generic medicines? The CJEU limits the ‘room for manoeuvre’

If a branded medicine and its generic version are put on the EEA market by economically-linked undertakings, is a parallel importer then allowed to re…

24/11/22

Une longue vie semble promise à la taxe sur les comptes-titres 2.0.

Dans son arrêt du 27 octobre 2022, la Cour constitutionnelle a en grande partie conforté la nouvelle taxe sur les comptes-titres (« TACT »). La Cour s…

22/11/22

DORA: the forthcoming EU legal framework on Digital Operational Resilience in the financial sector

The rules on the use of information and communication technology ("ICT") in the financial sector were traditionally country and institution-specific t…

16/11/22

Invisible life to the rescue: EU facilitates approval of micro-organisms in plant protection products

Micro-organisms or microbes (e.g. bacteria, fungi or protozoa) are invisible to us but play a significant ecological role as they help to break down o…

09/11/22

Une première application de la mesure anti-abus à un montage de cession d’entreprise

Dans une décision récente, un juge fiscal a pour la première fois appliqué la mesure générale anti-abus à un montage de cession d’entreprise (LBO). Ce…

07/11/22

Durcissement du régime des RDT et impact pour les holdings patrimoniales

Le gouvernement a chargé le ministre des Finances de préparer une première série de mesures s’inscrivant dans le cadre de la « réforme fiscale plus la…

03/11/22

New European Commission proposal to make instant euro payments universally available

On October 26, 2022, the European Commission published a proposal to accelerate the rollout of instant payments for citizens and businesses holding a …

21/10/22

EU Cybersecurity Month: mobile devices can pose a risk to your business

We increasingly depend on mobile devices. Many companies embrace the idea of “bring your own device” (“BYOD”) policies and allow employees to access c…

14/10/22

Belgian budget approved: first overview of tax impact

Op 11 oktober werd de Belgische federale begroting voor 2023 en 2024 goedgekeurd. Het nieuwe begrotingsakkoord zal een fiscale impact hebben voor part…

13/10/22

Quand le fisc mord la poussière à cause d’une défectuosité de la mesure générale anti-abus…

Le tribunal de première instance du Luxembourg a rendu, le 7 septembre dernier, un jugement remarquable qui met en lumière une faille (assez méconnue …

05/10/22

De bezwaartermijn inzake inkomstenbelastingen in digitale tijden: rechtsonzekerheid troef?

In dit artikel gaan we dieper in op de problematiek van het indienen van een bezwaarschrift via een aangetekende elektronische zending. Aangezien dit …

05/10/22

The Court of Justice of the European Union rules that a written contract may qualify as an invoice for VAT pur…

For those purposes, the agreement has to contain all the information necessary for control purposes by the tax authorities.

30/09/22

De auteursrechten in fiscalibus - het vervolgverhaal van de gerichte fiscale controles

De fiscus opende dit jaar gerichte controles naar de auteursrechtenvergoedingen. Na de fase van de vragen om inlichtingen liggen thans de eerste beric…

28/09/22

Draft legislation implementing DAC 7 into Belgium law

The Belgian Council of Ministers has approved draft legislation implementing DAC 7 into Belgium law.

05/12/24

05/12/24

Tuerlinckx Tax Lawyers legt nieuwe stukken in organisatorische puzzel met NXTGEN-2024

19/11/24

19/11/24

Liberius welcomes new EU Competition and Trade Law Partner in Brussels

17/11/24

17/11/24

Toestemming voor boekenonderzoek: geen vrijgeleide voor fiscale visitatie

18/12/24

European Commission consultation on the revision of its Stat…

16/12/24

Class 23 insurance: Opportunity for non-resident insurers to…

More News & Articles

27/12/22

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

15/12/22

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

08/12/22

Tax and social security reform of copyright income

07/12/22

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

06/12/22

A low degree of similarity?

30/11/22

No longer public access to UBO data without legitimate interest

29/11/22

Can parallel importers (re)brand generic medicines? The CJEU limits the ‘room for manoeuvre’

24/11/22

Une longue vie semble promise à la taxe sur les comptes-titres 2.0.

22/11/22

DORA: the forthcoming EU legal framework on Digital Operational Resilience in the financial sector

16/11/22

Invisible life to the rescue: EU facilitates approval of micro-organisms in plant protection products

09/11/22

Une première application de la mesure anti-abus à un montage de cession d’entreprise

07/11/22

Durcissement du régime des RDT et impact pour les holdings patrimoniales

03/11/22

New European Commission proposal to make instant euro payments universally available

21/10/22

EU Cybersecurity Month: mobile devices can pose a risk to your business

14/10/22

Belgian budget approved: first overview of tax impact

13/10/22

Quand le fisc mord la poussière à cause d’une défectuosité de la mesure générale anti-abus…

05/10/22

De bezwaartermijn inzake inkomstenbelastingen in digitale tijden: rechtsonzekerheid troef?

05/10/22

The Court of Justice of the European Union rules that a written contract may qualify as an invoice for VAT pur…

30/09/22

De auteursrechten in fiscalibus - het vervolgverhaal van de gerichte fiscale controles

28/09/22

Draft legislation implementing DAC 7 into Belgium law