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

19/05/15

Courts of a Member State where a work is accessible online have jurisdiction to hear case

On 22 January 2015 the European Court of Justice (ECJ), in its judgment C-441/13, held that a court of a Member State where a work is accessible onlin…

18/05/15

Contrôles fiscaux : l'administration fiscale annonce les catégories de contribuables qu'elle entend cibler dan…

L'administration fiscale publiait hier un communiqué annonçant les catégories de contribuables qu'elle entend « cibler » dans le cadre de ses contrôle…

15/05/15

Likely postponement of “Transversal Royal Decree”

The entry into force of the Royal Decree of 25 April 2014 imposing certain information obligations when marketing financial products to retail clients…

13/05/15

Residence Secondaire En France : Quelles Consequences Fiscales En France Et En Belgique

Un résident fiscal belge possède une résidence secondaire en France. Quel est le coût fiscal dans les deux pays concernés ?

13/05/15

TVA et fonds d’investissement : le "statu quo" confirmé

Par sa décision publiée le 30 mars 2015 (décision TVA n° E.T. 127.885 dd 30.03.2015), l'administration fiscale belge apporte quelques éclaircissements…

12/05/15

Fiscale controles: behoort u tot een prioritaire doelgroep?

De FOD Financiën heeft voor 2015 fiscale controles aangekondigd. Daarbij worden onder meer bedrijfsleiders en grensarbeiders geviseerd. Daarnaast gaan…

06/05/15

Belgian tax on collective investment vehicles would be contrary to European law

Since July 1993, the Belgian Inheritance Code has prescribed an annual tax on collective investment vehicles ("CIV"). The rate prescribed for foreign …

04/05/15

WP 29 defines the scope of Health Data collected by mobile apps and devices

In light of the Internet of Things, mobile apps that are installed in smartphones, other portable electronic devices, and smartwear devices collect an…

17/04/15

New developments on precise information in insider trading

The 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…

14/04/15

No late payment interest without a VAT debit in the hands of the VAT taxable person

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 …

13/04/15

CJEU, C More Entertainment, C-279/13: Live broadcasts of sporting fixtures on the internet can be protected

On 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…

09/04/15

Tax administration confirms continuous application of VAT exemption for services rendered to Belgian investmen…

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…

26/03/15

Belgium-Luxembourg cross-border workers

Belgium-Luxembourg cross-border workers: mutual agreement signed and information regarding evidence to support presence in Luxembourg published

25/03/15

Opinion of Advocate General Kokott on the future of SVHCs notification obligations

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…

23/03/15

Volume rebates applied by bpost deemed non-discriminatory by the Court of Justice of the EU

On 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…

20/03/15

EC In-depth investigation under State aid rules into the Belgian excess profits ruling system

Under 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…

19/03/15

ECJ Validates bpost’s Quantity Discount System as Not Discriminatory

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 …

18/03/15

EDs criteria still controversial for EU chemicals regulation

In February 2015 DG SANTE published its responses to the public consultation launched in December 2014 as part of the roadmap for identifying criteria…

13/03/15

Advance tax payments – Percentages for tax year 2016

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…

12/03/15

Onroerende verhuur met BTW?! The saga continues

Het veroorzaakt vaak enige frustratie bij verhuurders: indien ze een gebouw nieuw hebben aangekocht, opgetrokken of verbouwd, hebben ze uiteraard BTW …

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

24/12/24

Reforming the public procurement regulatory framework?

18/12/24

European Commission consultation on the revision of its Stat…

More News & Articles

19/05/15

Courts of a Member State where a work is accessible online have jurisdiction to hear case

18/05/15

Contrôles fiscaux : l'administration fiscale annonce les catégories de contribuables qu'elle entend cibler dan…

15/05/15

Likely postponement of “Transversal Royal Decree”

13/05/15

Residence Secondaire En France : Quelles Consequences Fiscales En France Et En Belgique

13/05/15

TVA et fonds d’investissement : le "statu quo" confirmé

12/05/15

Fiscale controles: behoort u tot een prioritaire doelgroep?

06/05/15

Belgian tax on collective investment vehicles would be contrary to European law

04/05/15

WP 29 defines the scope of Health Data collected by mobile apps and devices

17/04/15

New developments on precise information in insider trading

14/04/15

No late payment interest without a VAT debit in the hands of the VAT taxable person

13/04/15

CJEU, C More Entertainment, C-279/13: Live broadcasts of sporting fixtures on the internet can be protected

09/04/15

Tax administration confirms continuous application of VAT exemption for services rendered to Belgian investmen…

26/03/15

Belgium-Luxembourg cross-border workers

25/03/15

Opinion of Advocate General Kokott on the future of SVHCs notification obligations

23/03/15

Volume rebates applied by bpost deemed non-discriminatory by the Court of Justice of the EU

20/03/15

EC In-depth investigation under State aid rules into the Belgian excess profits ruling system

19/03/15

ECJ Validates bpost’s Quantity Discount System as Not Discriminatory

18/03/15

EDs criteria still controversial for EU chemicals regulation

13/03/15

Advance tax payments – Percentages for tax year 2016

12/03/15

Onroerende verhuur met BTW?! The saga continues