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!
De regering plant via de Programmawet van eind 2013 in de inkomstenbelastingen een fiscale transparantie voor oprichters van buitenlandse juridische c…
Read MoreFollowing the budget negotiations of June 2013, the government decided to adopt a new distinct contribution called ”the fairness tax”. It aims to incr…
Read MoreThe 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 …
Read MoreSome 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…
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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…
Read MoreOn 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…
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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…
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On 16 September 2013, the General Court rejected three applications for annulment and upheld the Commission's decision that the French government gran…
Read MoreOnce again, a favourable withholding tax rate has been established for dividends arising from new capital investments in SMEs. However, several “corpo…
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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…
Read MoreOn 27 March 2013, the European Commission adopted proposals to revise the Community Trademark Regulation and the Trademark Directive aimed at modernis…
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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…
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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…
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The Act of 30 July 2013 has introduced a new, separate corporate income tax, called “fairness tax”. Fairness tax constitutes a separate, non-deductibl…
Read MoreA 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…
Read MoreIn its efforts to further reduce tax fraud, the federal government has increased the number of tax inspections, as it had previously announced. It is …
Read MoreFollowing recent European case law judging the tax treatment that applies in Belgium to foreign investment companies as discriminatory, the administra…
Read MoreThe notional interest deduction has been modified by two important tax measures entered into force as from tax year 2013: the limitation of the notion…
Read MoreSince 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…
Read MoreAlthough 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…
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