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

26/11/13

Invoering van fiscale transparantie voor oprichters en derde begunstigden van buitenlandse juridische constru…

De regering plant via de Programmawet van eind 2013 in de inkomstenbelastingen een fiscale transparantie voor oprichters van buitenlandse juridische c…

21/11/13

The Fairness tax

Following the budget negotiations of June 2013, the government decided to adopt a new distinct contribution called ”the fairness tax”. It aims to incr…

20/11/13

Liquidation bonus taxed at 25% - but not yet

The withholding tax due on the distribution of dividends resulting from the liquidation of a company is to increase from 10% to 25% as from 1 October …

19/11/13

Case law on taxation in Belgium of income distributed by the French SCI remains divided

Some jurisdictions had supported the view of the tax authorities that such income can be taxed in Belgium as dividends. However, the Court of First In…

07/11/13

Belgium amends tax shelter regime

In June 2013 the tax shelter regime for the production of audiovisual works and films has been amended to, on the one hand, put an end to certain unwa…

04/11/13

The European Commission authorizes the public financing of a sports complex

On 2 May 2013, the European Commission approved the proposed public co-financing of a new multi-purpose arena in Uppsala (Sweden) based on EU state ai…

28/10/13

Can your “rainy day fund” still benefit from a beneficial tax treatment?

We assume you have already heard that the Belgian Government has increased the withholding tax on liquidation proceeds from 10 to 25% (Programme Act o…

28/10/13

The General Court upholds finding that the French government grant for very high-speed broadband network did n…

On 16 September 2013, the General Court rejected three applications for annulment and upheld the Commission's decision that the French government gran…

25/10/13

A reduced withholding tax supposed to encourage new investments in SMEs

Once again, a favourable withholding tax rate has been established for dividends arising from new capital investments in SMEs. However, several “corpo…

21/10/13

General Court confirms rebuttable presumption that access to the Commission's file may be refused under the Tr…

In its judgment of 13 September 2013 (Case T-380/08), the General Court upheld a Commission decision denying the Kingdom of the Netherlands ("the Neth…

16/10/13

Proposals of the European Commission for a revision of the Community Trademark Regulation and the Trademark Di…

On 27 March 2013, the European Commission adopted proposals to revise the Community Trademark Regulation and the Trademark Directive aimed at modernis…

15/10/13

European Commission Proposes Directive to Facilitate Damages Claims Arising from Antitrust Violations

The European Commission has adopted a proposal for a directive to facilitate damages claims before the courts of the EU Member States by parties harme…

03/10/13

Landmark rulings on the time-limits for commencing proceedings against ECHA decisions

The Court of Justice ('CJ') has issued two landmark rulings in Cases C-625/11 P and C-626/11 P PPG and SNF v ECHA. The CJ set aside the judgments of t…

30/09/13

The Belgian Fairness Tax Regime

The Act of 30 July 2013 has introduced a new, separate corporate income tax, called “fairness tax”. Fairness tax constitutes a separate, non-deductibl…

19/09/13

Registration fees for judicial decisions in the case of bankruptcy of the opposing party

A court order for an opposing party to pay a high amount is not always beneficial to the creditor if it is apparent that there are insufficient assets…

06/09/13

The legal limits of tax inspections: where to draw the line?

In its efforts to further reduce tax fraud, the federal government has increased the number of tax inspections, as it had previously announced. It is …

05/09/13

Reimbursement of Belgian withholding tax for foreign investment companies

Following recent European case law judging the tax treatment that applies in Belgium to foreign investment companies as discriminatory, the administra…

04/09/13

Update on notional interest deduction

The notional interest deduction has been modified by two important tax measures entered into force as from tax year 2013: the limitation of the notion…

03/09/13

Provision of services: operative event and chargeability of VAT

Since 1 January 2013, the mere issue of an invoice no longer makes the tax due. The new regulations significantly modify the financing of VAT collecte…

20/08/13

First draft of the new de minimis regulation

Although the Commission announced that the de minimis threshold would be raised to 500.000 EUR per undertaking over a period of 3 years, the 200…

21/06/24

21/06/24

Crowell & Moring launches its Environment and Natural Resources Practice Group in Brussels

19/06/24

19/06/24

Ne manquez pas les Universités d'été d'AVOCATS.BE – Inscrivez-vous aujourd'hui

10/01/24

10/01/24

New LLM opportunity in Belgium: VUB-BSoG transforms its LLM to evening classes and announces ne…

01/07/24

Brussels Court of Appeal Prohibits the Rebranding of a Gener…

28/06/24

Belgium gears up to enforce the EU Deforestation Regulation

More News & Articles

26/11/13

Invoering van fiscale transparantie voor oprichters en derde begunstigden van buitenlandse juridische constru…

21/11/13

The Fairness tax

20/11/13

Liquidation bonus taxed at 25% - but not yet

19/11/13

Case law on taxation in Belgium of income distributed by the French SCI remains divided

07/11/13

Belgium amends tax shelter regime

04/11/13

The European Commission authorizes the public financing of a sports complex

28/10/13

Can your “rainy day fund” still benefit from a beneficial tax treatment?

28/10/13

The General Court upholds finding that the French government grant for very high-speed broadband network did n…

25/10/13

A reduced withholding tax supposed to encourage new investments in SMEs

21/10/13

General Court confirms rebuttable presumption that access to the Commission's file may be refused under the Tr…

16/10/13

Proposals of the European Commission for a revision of the Community Trademark Regulation and the Trademark Di…

15/10/13

European Commission Proposes Directive to Facilitate Damages Claims Arising from Antitrust Violations

03/10/13

Landmark rulings on the time-limits for commencing proceedings against ECHA decisions

30/09/13

The Belgian Fairness Tax Regime

19/09/13

Registration fees for judicial decisions in the case of bankruptcy of the opposing party

06/09/13

The legal limits of tax inspections: where to draw the line?

05/09/13

Reimbursement of Belgian withholding tax for foreign investment companies

04/09/13

Update on notional interest deduction

03/09/13

Provision of services: operative event and chargeability of VAT

20/08/13

First draft of the new de minimis regulation