News & Articles

04/04/24

Belgische fiscus (opnieuw) veroordeeld wegens dubbele belasting van Franse dividenden

Dans deux arrêts récents, la Cour de cassation a rendu une décision importante en faveur des investisseurs privés qui détiennent des actions française…

03/04/24

Prix de transfert : quand de simples opérations intragroupe tournent au cauchemar…

02/04/24

A Step Forward in Green Marketing Regulation: EU Directives target greenwashing and strengthen requirements fo…

At a time when consumers have become increasingly aware of sustainability issues, it is sometimes difficult to find one’s way through the various gree…

29/03/24

Belgian Competition Authority publishes study on consumer goods price trends in Belgium and neighbouring count…

Since 2013, the Belgian Competition Authority (the "BCA") has been mandated with additional jurisdiction over competition and price trends.

27/03/24

Qui est impacté par la nouvelle réforme de la taxe Caïman ?

La taxe Caïman a fait l’objet d’une réforme profonde, adoptée à la fin de l’année dernière. Son spectre a été élargi à davantage de structures juridiq…

25/03/24

Minimumbelasting voor multinationals in werking in België

Op 31 december 2023 trad de wet in werking die een minimumbelasting invoert voor multinationale ondernemingen en omvangrijke binnenlandse groepen. Hi…

20/03/24

Selectie van EU-BE juridische ontwikkelingen

Hieronder vindt u een selectie van recente Belgische en Europese juridische ontwikkelingen tot en met 31 december 2023.

06/03/24

De nieuwe BTW-regeling voor afbraak en heropbouwprojecten (update)

Sinds 1 januari 2024 trad een nieuwe wetgeving in werking betreffende de BTW op afbraak- en wederopbouw. Deze ligt volledig in de lijn van wat eerder…

05/03/24

When Talking Things Through Is the Problem, Not the Solution: The European Commission’s Updated Guidance on In…

The European Commission recently revised its Guidelines on Horizontal Cooperation Agreements. This is the third in a series of alerts in which we prov…

05/03/24

Belgian Competition Authority fines kitchen accessories company Le Creuset for resale price maintenance

Antitrust issues in vertical relationships are no longer below the competition authorities’ ‘radar’. This trend of not only focusing on horizontal but…

01/03/24

EU citizens rally for medical cannabis but face a rigid European Commission

In the EU, access to medical cannabis is a matter of national policy. A group of citizens wants to change that by leveraging a citizens’ initiative an…

01/03/24

Notice and Action Mechanisms in the DSA – Balancing the Removal of Illegal Content and the Freedom of Expressi…

On February 17, 2024, The Digital Services Act (DSA) will become applicable, introducing a new regulatory framework for providers of intermediary serv…

01/03/24

La société civile immobilière française est-elle visée par la taxe Caïman ?

Des milliers de Belges détiennent une résidence secondaire en France à travers une SCI française. Ils pourraient dans certains cas être visés par la t…

27/02/24

Belgium is getting ready for the Digital Services Act: Are you impacted?

On 17 February 2024, the EU Digital Services Act became fully applicable to online intermediaries and platforms (online marketplaces, social networks,…

26/02/24

EPPO – First ruling of the ECJ: a Solomon’s judgement on cross-border investigations

In its Grand Chamber judgement of 21 December 2023, the Court of Justice of the European Union rendered its very first decision on the functioning of …

21/02/24

Proposed EU Directive on harmonisation of avoidance actions to have limited effect on Belgian law

The principles outlined in the European Commission's proposal for a Directive harmonising certain aspects of insolvency law is not expected to lead to…

13/02/24

Waiver of debt in a reorganization agreement is now taxed

Recently, insolvency law was fundamentally amended in terms of reorganization procedures. The tax legislation was subsequently adapted to these new pr…

12/02/24

Opgepast voor fiscaal misbruik bij afbraak- en heropbouwprojecten

In onze artikels van 28 november 2023 en 30 januari 2024 werd reeds uitvoerig ingegaan op de nieuwe BTW-regeling die vanaf 1 januari 2024 van toepassi…

09/02/24

Wage withholding tax exemption for shift work - important decision of the Constitutional Court

In a request for preliminary ruling, the Belgian Constitutional Court was asked to rule on the discriminatory character (or not) of one of the conditi…

09/02/24

EU Court of Justice: Parallel importer may not remove PPP batch number

On 7 December 2023, the EU Court of Justice (‘CJEU’) handed down its ruling in case C-830/21 between Syngenta Agro GmbH (‘Syngenta Agro’) and Agro Tra…