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

24/04/23

Advocate-General calls for the extension of the EU FDI Screening Regulation scope ahead of the Regulation’s re…

On March 30, 2023, Advocate General (AG) Tamara Capeta of the Court of Justice of the European Union (CJEU) published her opinion in relation to a pre…

24/04/23

Sustainability in practice – legal insight and best practices

In this first edition of our ESG Series, we cover a range of topics that are crucial for today’s businesses. From sustainable M&A and finance to m…

21/04/23

Verkoop van vernieuwbouw met btw: that’s the question! EHJ bevestigt baanbrekend arrest van het Gentse hof van…

Verkoop van vernieuwbouw met btw: that’s the question! Het baanbrekend arrest van het Gentse hof van beroep weet zich bevestigd door het Europees Hof …

12/04/23

Belgian Supreme Court and R&D tax exemption: preliminary notification condition essential

Belgian tax law provides various favorable measures to stimulate R&D activities. One such measure is the 80% exemption of professional withholding…

06/04/23

French supermarket dawn raids down the drain

On 9 March 2023, the European Court of Justice (ECJ) ruled that the European Commission should properly record interviews if they are used to gather i…

04/04/23

Belgium agrees on core principles for implementation of the Global Minimum Tax for MNE’s and some additional t…

The Belgian government reached an agreement on the Federal budget. After long discussions within the government, a number of measures have been decide…

31/03/23

De fiscale regularisatie nadert de eindstreep

Het federaal wetgevend kader om tot fiscale of sociale regularisatie over te gaan loopt in 2023 ten einde. Intussen voeren de Belgische banken volop c…

31/03/23

The Digital Markets Act: Commission tackles Big Tech

Your undertaking develops and sells smartphone games. Most sales of your games are made through two or three app stores, which charge you a commission…

28/03/23

Private Equity and tax avoidance: Court of Appeal rules in favor of taxpayer

The Court of Appeal of Ghent recently ruled that the Tax Authorities are not authorized to apply the tax avoidance principle and the anti-abuse rule (…

27/03/23

European Parliament and Council ready to start negotiations on EU Data Act – Europe gets closer to adopting a …

In February 2022 the European Commission presented its proposal for the EU Data Act, which – if adopted - will introduce a far-reaching legal regime o…

17/03/23

Uitbreng van vastgoed middels uitonverdeeldheid: verkooprecht verschuldigd, de uitzonderingen niet te na gespr…

De uitbreng van vastgoed uit vennootschappen waarbij het vastgoed wordt overgeheveld naar de achterliggende aandeelhouders blijft een belangrijk item …

17/03/23

L’utilisation de la SOPARFI par des résidents belges et la montée en puissance de la substance économique…

Ce n’est un secret pour personne : de nombreux résidents belges détiennent des sociétés au Luxembourg à des fins fiscales. L’enquête LuxFiles, menée p…

10/03/23

State aid: the General Court of the EU annuls the decision of the European Commission in the Timișoara/Wizz Ai…

On 8 February 2023, the General Court of the EU annulled the European Commission decision that had concluded to the absence of aid granted by Timișoa…

04/03/23

Het fiscaal gunstregime voor auteursrechten anno 2023 hervormd – Welk nieuws onder de zon?

De hervorming van het gunstig fiscaal stelsel voor auteursrechtenvergoedingen was de voorbije weken en maanden niet weg te slaan uit het nieuws. Zowel…

03/03/23

Te veel of te weinig loon

In december vulde het Hof van Cassatie zijn rijke vracht aan loonarresten aan met twee uitspraken, waarvan het eerste betrekking heeft op te veel, het…

16/02/23

European Commission Seeks Stakeholders’ Views on Draft Foreign Subsidies Implementing Regulation

Last year, the European Union (EU) legislature adopted a far-reaching regulation aimed at tackling the distortive effects on EU markets of financial s…

16/02/23

Une fusion mère-fille aux prises avec la mesure anti-abus

Dans un jugement du 22 novembre 2022, le tribunal de première instance de Liège a validé l’application faite par le fisc de la mesure générale anti-ab…

13/02/23

Quand une régularisation fiscale tourne au vinaigre …

Il ressort d’une série de décisions judiciaires récentes que régulariser sa situation fiscale peut parfois se transformer en cauchemar. Ainsi, il peut…

13/02/23

The Court of Justice of the EU confirms the abuse of a dominant position by the Lithuanian national railway co…

On 12 January 2023, the Court of Justice of the EU confirmed the judgment of the General Court condemning Lithuanian State Railways for abuse of a dom…

08/02/23

The Unilever Court Case: national competition authorities can no longer simply disregard evidence submitted by…

On 19 January 2023, the Court of Justice of the European Union delivered a groundbreaking ruling stating that national competition authorities (hereaf…

03/04/25

03/04/25

LLM in Brussels tailored for legal professionals: evening classes and flexible format

25/03/25

25/03/25

LawTax maakt de stap naar Andersen

05/12/24

05/12/24

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

04/04/25

De fiscale regularisatie is weldra terug! De opportuniteiten…

03/04/25

The European Commission’s Clean Industrial Deal: Reconciling…

More News & Articles

24/04/23

Advocate-General calls for the extension of the EU FDI Screening Regulation scope ahead of the Regulation’s re…

24/04/23

Sustainability in practice – legal insight and best practices

21/04/23

Verkoop van vernieuwbouw met btw: that’s the question! EHJ bevestigt baanbrekend arrest van het Gentse hof van…

12/04/23

Belgian Supreme Court and R&D tax exemption: preliminary notification condition essential

06/04/23

French supermarket dawn raids down the drain

04/04/23

Belgium agrees on core principles for implementation of the Global Minimum Tax for MNE’s and some additional t…

31/03/23

De fiscale regularisatie nadert de eindstreep

31/03/23

The Digital Markets Act: Commission tackles Big Tech

28/03/23

Private Equity and tax avoidance: Court of Appeal rules in favor of taxpayer

27/03/23

European Parliament and Council ready to start negotiations on EU Data Act – Europe gets closer to adopting a …

17/03/23

Uitbreng van vastgoed middels uitonverdeeldheid: verkooprecht verschuldigd, de uitzonderingen niet te na gespr…

17/03/23

L’utilisation de la SOPARFI par des résidents belges et la montée en puissance de la substance économique…

10/03/23

State aid: the General Court of the EU annuls the decision of the European Commission in the Timișoara/Wizz Ai…

04/03/23

Het fiscaal gunstregime voor auteursrechten anno 2023 hervormd – Welk nieuws onder de zon?

03/03/23

Te veel of te weinig loon

16/02/23

European Commission Seeks Stakeholders’ Views on Draft Foreign Subsidies Implementing Regulation

16/02/23

Une fusion mère-fille aux prises avec la mesure anti-abus

13/02/23

Quand une régularisation fiscale tourne au vinaigre …

13/02/23

The Court of Justice of the EU confirms the abuse of a dominant position by the Lithuanian national railway co…

08/02/23

The Unilever Court Case: national competition authorities can no longer simply disregard evidence submitted by…