The Cyber Resilience Act (Regulation (EU) 2024/2847 of the European Parlia…
Often misunderstood and definitely underused, EU design law is about to rec…
Each day we publish several articles written by legal and tax specialists from law firms, notaries offices, the legal departments from payroll agencies and tax consultants.
It is the perfect way for lawyers at the Bar, in-house counsel, barristers, solicitors, notaries, bailiffs, paralegals and any other legal professional with an interest in Belgian and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!
As part of the BEPS implementing measures, the Belgian Law of 1 July 2016 introduces a set of new transfer pricing rules that apply to Belgian compani…
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Het Verenigd Koninkrijk verlaat de Europese Unie, en daarmee ook de Europese Economische Ruimte: daar behoren immers enkel de leden toe van de Europes…
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Het Hof van Beroep te Gent heeft in een arrest van 24 mei 2016 geoordeeld dat de forfaitaire waardering van het voordeel van alle aard voor het kostel…
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Belgian VAT law provides a specific exemption for cost-sharing associations, enabling groups of entities that have VAT exempt or out of scope activiti…
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After its first draft of February 29, 2016, the European Commission adopted the EU-U.S. Privacy Shield adequacy decision on July 12, 2016. The f…
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The Belgian Program Law of 1 July 2016 has, amongst others, broadened the scope of application of the already existing reporting obligation for paymen…
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The Belgian Program Law of 1 July 2016 has, amongst others, broadened the scope of application of the already existing reporting obligation for paymen…
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Het wetsontwerp van 14 oktober 2015 – reeds besproken in ons nieuwsbericht van 12 november 2015[1] – werd door de wet van 18 december 2015[2] inmiddel…
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Trustees must consider the reporting obligations of Belgium resident settlors and beneficiaries under the so-called Cayman-tax. These obligations incl…
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As of 1 August 2016, new specific legislation on fiscal regularisation entered into force in Belgium. A specific tax levy is provided for the regulari…
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Na de éénmalige bevrijdende aangifte in 2004, de regularisatieprocedure vanaf 2006 en de laatste regularisatieprocedure in 2013, is er een nieuwe perm…
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On 27 June 2016, the EU Council adopted a directive on transactions involving vouchers by harmonising national VAT rules in this area. The directive w…
Read MoreThe European Commission sent another round of Statements of Objections to Google on 14 July 2016.
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When a supplier invokes the VAT exemption for an intra-Community supply of goods, he has amongst other to prove the intra-Community transport to anoth…
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Since 1 May 2016, the Union Customs Code (the UCC) has entered into force in the European Union. The UCC modernises customs law and serves as the new …
Read MoreRecent events have put deposit guarantee schemes once again on the forefront of the discussions related to the banking sector. In Belgium, the failur…
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The Belgian Parliament has enacted a series of new rules on transfer pricing ("TP") documentation, which rules will have a substantial impact on the s…
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This report provides a detailed overview of policy and legislative initiatives together with decisions of the European Commission on EU Competition La…
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Bij wet van 13 december 2012 heeft de wetgever een catch-all bepaling in de Belasting der Niet-Inwoners (BNI) ingevoerd (art. 228, §3 W.I.B. ’92). Al …
Read MoreThe determination of what constitutes a “communication to the public” under article 3(1) of the Information Society Directive (2001/29/EC) will contin…
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