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

05/03/20

De Europese Commissie vraagt webshops zich in regel te stellen met het EU-recht

Uit een onderzoek door de toezichthouders (in opdracht van de Europese Commissie) dat op 31 januari gepubliceerd werd, blijkt dat een ruime meerderhei…

27/02/20

Long awaited Transfer Pricing Circular published

On 25 February 2020, the Belgian tax administration published Circular Letter 2020/C/35 on the 2017 version of the OECD Transfer Pricing Guidelines fo…

27/02/20

Optional VAT regime: how to opt for the application of VAT

The optional VAT regime for real estate rental entered into force on 1 January 2019 (see Eubelius Spotlights September 2018 …

21/02/20

Tax Authorities have issued Circular Letter regarding the Group Contribution Regime

On 13 February 2020, a circular letter on the group contribution regime has been published (Dutch and French version). The group contributio…

20/02/20

Regulation 261/2004 on air passenger rights: the need for reform

The European Commission has published a Study on the current level of protection of air passenger rights in the EU. This Study consists of an in-depth…

18/02/20

Ceci n’est pas une société? Cassatie fluit de fiscus terug bij toepassing attractiebeginsel op royalty’s met m…

In de praktijk komt het regelmatig voor dat natuurlijke personen een door hen ontwikkeld intellectueel eigendomsrecht in licentie geven aan een vennoo…

17/02/20

Het WVV: de fiscale impact

De invoering van het nieuwe Wetboek van Vennootschappen en Verenigingen heeft een grote impact gehad op het Belgisch vennootschapsrecht. De fiscale we…

06/02/20

Is this the end of tax exemptions for ports in Europe?

In January 2020, the Commission published its decision to open an in-depth investigation into the tax exemption granted to port authorities in Italy f…

05/02/20

Tax Flash: CJEU rules that Dutch tax rules on dividends paid to non-resident UCITS partly violate EU law

On 30 January 2020, the Court of Justice of the European Union (“CJEU”) issued its judgement in the case of Köln Aktienfonds Deka (“KA Deka”). The CJE…

31/01/20

Zaakvoerder van managementvennootschap = bedrijfsleider van cliënt van de managementvennootschap? Cassatie ver…

Op 14 november 2017 oordeelde het hof van beroep te Antwerpen dat de inkomsten uit een licentieovereenkomst moeten worden belast als bedrijfsleidersbe…

29/01/20

Flybe's rescue under State aid rules

The recent agreement between the UK Government and Flybe's major shareholders to avoid bankruptcy of the airline is making waves one year after its ta…

13/01/20

In-depth investigation by the European Commission into EUR 9 million Spanish aid to Air Nostrum

On 20 December 2019, the European Commission's decision to initiate the formal investigation procedure regarding a EUR 9 million aid from the Valencia…

06/01/20

Nieuwe Europese drempelbedragen voor overheidsopdrachten vanaf 1 januari 2020

De Europese verordeningen introduceerden nieuwe drempelwaarden voor overheidsopdrachten en concessies die onderworpen zijn aan de Europese bekendmakin…

27/12/19

ECJ rules that the Belgian dividend exemption was in breach of the Parent-Subsidiary Directive

In a 19 December 2019 judgment, the EU Court of Justice ruled that the method of exempting dividends applied in Belgium is an infringement on the EU's…

26/12/19

Commission opens preliminary investigation against Google and Facebook in relation to data-gathering practices…

The Commission has opened a preliminary investigation into potential anticompetitive datagathering practices, addressing requests for information to G…

26/12/19

CJ rules on restriction of eligibiltiy of energy tax rebate scheme

On 14 November 2019 the CJ issued a preliminary ruling in the (second) Dilly’s Wellnesshotel case (C-585/17). Austria decided to limit an existing ene…

19/12/19

CJ rules that non-EU pension funds can obtain the refund of dividend withholding tax

CJ rules that non-EU pension funds can obtain the refund of dividend withholding tax if they are comparable to domestic pension funds (College Pension…

12/12/19

Belgian legislator adopts Act transposing Directive 2018/822 on cross-border tax arrangements (DAC6)

The new Act, adopted on 10 December 2019, transposes Directive 2018/822 of 25 May 2018 on mandatory automatic exchange of information in the field of …

11/12/19

The EU reinforces the protection of whistleblowers

Directive 2019/1937 on the protection of persons who report breaches of EU law (or “whistleblowers”) was published on 26 November 2019.

09/12/19

Restrictions of cross-border sales under EU competition rules

Companies are in principle free to establish in Europe the distribution system that best serves their interests, including selective distribution wher…

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

05/03/20

De Europese Commissie vraagt webshops zich in regel te stellen met het EU-recht

27/02/20

Long awaited Transfer Pricing Circular published

27/02/20

Optional VAT regime: how to opt for the application of VAT

21/02/20

Tax Authorities have issued Circular Letter regarding the Group Contribution Regime

20/02/20

Regulation 261/2004 on air passenger rights: the need for reform

18/02/20

Ceci n’est pas une société? Cassatie fluit de fiscus terug bij toepassing attractiebeginsel op royalty’s met m…

17/02/20

Het WVV: de fiscale impact

06/02/20

Is this the end of tax exemptions for ports in Europe?

05/02/20

Tax Flash: CJEU rules that Dutch tax rules on dividends paid to non-resident UCITS partly violate EU law

31/01/20

Zaakvoerder van managementvennootschap = bedrijfsleider van cliënt van de managementvennootschap? Cassatie ver…

29/01/20

Flybe's rescue under State aid rules

13/01/20

In-depth investigation by the European Commission into EUR 9 million Spanish aid to Air Nostrum

06/01/20

Nieuwe Europese drempelbedragen voor overheidsopdrachten vanaf 1 januari 2020

27/12/19

ECJ rules that the Belgian dividend exemption was in breach of the Parent-Subsidiary Directive

26/12/19

Commission opens preliminary investigation against Google and Facebook in relation to data-gathering practices…

26/12/19

CJ rules on restriction of eligibiltiy of energy tax rebate scheme

19/12/19

CJ rules that non-EU pension funds can obtain the refund of dividend withholding tax

12/12/19

Belgian legislator adopts Act transposing Directive 2018/822 on cross-border tax arrangements (DAC6)

11/12/19

The EU reinforces the protection of whistleblowers

09/12/19

Restrictions of cross-border sales under EU competition rules