News & Articles

24/11/23

New product liability regime on the way

The European Commission published a draft proposal for a revised Product Liability Directive (the “PLD Proposal”) on 28 September 2022, which aims to …

22/11/23

Visite du domicile privé : le fisc a besoin du consentement permanent du contribuable

Dans un récent arrêt, la Cour de cassation vient mettre des barrières aux pouvoirs d’investigation du fisc lors d’un contrôle au domicile privé du con…

16/11/23

Belgium publishes draft bill implementing Pillar Two

13/11/23

State aid: The Court of Justice of the EU annuls the judgment of the General Court in the Frankfurt-Hahn airpo…

On 7 April 2017, Germany notified the Commission of its plan to grant operating aid to Frankfurt-Hahn airport to cover the deficit of its operator, Fl…

09/11/23

FSR and public procurement/concession procedures – Be Prepared

On 12 October 2023, the notification and declaration obligation for public procurement and concessions procedures under the Foreign Subsidies Regulati…

07/11/23

FSR and concentrations – Be Prepared

On 12 October 2023, the notification obligation for concentrations under the Foreign Subsidies Regulation (FSR) and its implementing Regulation comes …

27/10/23

EU Cybersecurity Month: The looming threat of a single phishing click to your business

The EU Cybersecurity Month (ECSM) is an annual awareness campaign held every October throughout Europe, orchestrated by European and national institut…

26/10/23

European Commission adopts first set of European Sustainability Reporting Standards in relation to the Corpora…

On 31 July 2023, The European Commission (the Commission) adopted a delegated regulation supplementing the Corporate Sustainability Reporting Directiv…

25/10/23

Enkel netto-meerwaarde op aandelen belastbaar

Meerwaarden op aandelen zijn belastbaar als divers inkomen als zij niet gerealiseerd worden binnen het normaal beheer van privévermogen. De fiscale we…

23/10/23

Trade Defense Instruments: What to Expect From the Anti-coercion Instrument?

On October 3, 2023, the European Parliament adopted a report on a new trade defense instrument in the European Union (herein referred to as the “EU” a…

19/10/23

Uw bedrijfsvastgoed is onvrijwillig improductief: vrijgesteld van onroerende voorheffing?

De onroerende voorheffing (OV) op een bedrijfspand kan stevig doorwegen. Dat geldt des te meer als het onroerend goed door omstandigheden improductief…

19/10/23

Empowering the European retail investor: unveiling the EU Commission’s new proposal for financial trust and tr…

The EU Commission recently published a draft proposal for a new omnibus directive, aiming at reinforcing and harmonising retail investor protection ac…

02/10/23

EU General Court confirms unlawful tax State aid scheme on Belgian Excess Profit rulings

On 20 September 2023, the General Court released a series of judgments holding that the Belgian excess profit rulings (“EPRs”) qualified as a State ai…

17/09/23

How to Meet the New Notification Obligations Under the EU Foreign Subsidies Regulation

As from October 2023, companies receiving financial contributions from third countries will have to report these to the European Commission when engag…

14/09/23

Fiscale regularisatie in de laatste rechte lijn: hoog tijd voor actie!

Met ingang van 1 januari 2024 komt een einde aan de wettelijke regeling om fiscale zonden te regulariseren. Tot en met eind december 2023 kunnen fisca…

29/08/23

De kaaimantaks anno 2023: een kameleon met vele gedaanten

De kaaimantaks werd in 2015 geïntroduceerd en heeft ondertussen heel wat aanpassingen ondergaan. Het blijkt bijzonder complexe wetgeving waarover nog …

22/08/23

Taxpayer can revoke consent to dawn raid of premises

Until now, there was no unanimity on the necessity for the taxpayer’s consent when the tax authorities want to execute an unannounced dawn raid at the…

18/08/23

Uitbreng van vastgoed middels ontbinding-vereffening BV: VLABEL aan het woord

In dit artikel gaan we nader in op de uitbreng van vastgoed middels ontbinding-vereffening naar aanleiding van het herwerkte standpunt van VLABEL in d…

17/08/23

Colour shifting risks: cartel fines for alleged indirect info exchange upheld

Companies should be wary of the novel approach taken by two national competition authorities towards indirect information exchange. A Dutch and a Belg…

16/08/23

Interest paid to qualifying foreign EEA AIFs may now benefit from the Belgian WHT exemption.

On 26 July, a new Royal Decree amending the Royal Decree implementing the Belgian Income tax code (RD/BITC) was published. The Decree includes various…