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

30/11/22

No longer public access to UBO data without legitimate interest

On 22 November 2022, the Court of Justice of the European Union (the "CJEU") struck down the provision of the 5th AML Directive 2018/843 ("AML V") whi…

29/11/22

Can parallel importers (re)brand generic medicines? The CJEU limits the ‘room for manoeuvre’

If a branded medicine and its generic version are put on the EEA market by economically-linked undertakings, is a parallel importer then allowed to re…

24/11/22

Une longue vie semble promise à la taxe sur les comptes-titres 2.0.

Dans son arrêt du 27 octobre 2022, la Cour constitutionnelle a en grande partie conforté la nouvelle taxe sur les comptes-titres (« TACT »). La Cour s…

22/11/22

DORA: the forthcoming EU legal framework on Digital Operational Resilience in the financial sector

The rules on the use of information and communication technology ("ICT") in the financial sector were traditionally country and institution-specific t…

16/11/22

Invisible life to the rescue: EU facilitates approval of micro-organisms in plant protection products

Micro-organisms or microbes (e.g. bacteria, fungi or protozoa) are invisible to us but play a significant ecological role as they help to break down o…

09/11/22

Une première application de la mesure anti-abus à un montage de cession d’entreprise

Dans une décision récente, un juge fiscal a pour la première fois appliqué la mesure générale anti-abus à un montage de cession d’entreprise (LBO). Ce…

07/11/22

Durcissement du régime des RDT et impact pour les holdings patrimoniales

Le gouvernement a chargé le ministre des Finances de préparer une première série de mesures s’inscrivant dans le cadre de la « réforme fiscale plus la…

03/11/22

New European Commission proposal to make instant euro payments universally available

On October 26, 2022, the European Commission published a proposal to accelerate the rollout of instant payments for citizens and businesses holding a …

21/10/22

EU Cybersecurity Month: mobile devices can pose a risk to your business

We increasingly depend on mobile devices. Many companies embrace the idea of “bring your own device” (“BYOD”) policies and allow employees to access c…

14/10/22

Belgian budget approved: first overview of tax impact

Op 11 oktober werd de Belgische federale begroting voor 2023 en 2024 goedgekeurd. Het nieuwe begrotingsakkoord zal een fiscale impact hebben voor part…

13/10/22

Quand le fisc mord la poussière à cause d’une défectuosité de la mesure générale anti-abus…

Le tribunal de première instance du Luxembourg a rendu, le 7 septembre dernier, un jugement remarquable qui met en lumière une faille (assez méconnue …

05/10/22

De bezwaartermijn inzake inkomstenbelastingen in digitale tijden: rechtsonzekerheid troef?

In dit artikel gaan we dieper in op de problematiek van het indienen van een bezwaarschrift via een aangetekende elektronische zending. Aangezien dit …

05/10/22

The Court of Justice of the European Union rules that a written contract may qualify as an invoice for VAT pur…

For those purposes, the agreement has to contain all the information necessary for control purposes by the tax authorities.

30/09/22

De auteursrechten in fiscalibus - het vervolgverhaal van de gerichte fiscale controles

De fiscus opende dit jaar gerichte controles naar de auteursrechtenvergoedingen. Na de fase van de vragen om inlichtingen liggen thans de eerste beric…

28/09/22

Draft legislation implementing DAC 7 into Belgium law

The Belgian Council of Ministers has approved draft legislation implementing DAC 7 into Belgium law.

20/09/22

New control mechanism for foreign direct investment in Belgium

On 1 June 2022, a draft cooperation agreement was concluded between the Federal State and the various Belgian Regions and Communities in order to set …

14/09/22

Waiver of tax increases: courts can deviate from the minimum of 10%

In its decision of 22 March 2022, the Ghent Court of Appeal ruled that a tax increase of 10% seemed disproportionate to the nature and extent of the t…

13/09/22

REPowerEU and the Energy Market Design – What are the plans of the EU Commission?

On 18 May 2022, the EU Commission presented a plan to reduce dependence on Russian fossil fuels and fast forward the green transition (the REPowerEU P…

12/09/22

Fiscale zondaars: binnenkort van de weg geplukt?

Met een wet van 5 juli 2022 beoogt de wetgever om de invordering van fiscale en niet-fiscale schuldvorderingen (inclusief alimentatievorderingen) verd…

26/08/22

Major changes to Belgian tax procedures in the pipeline

Reports of important amendments to the Belgian tax procedures appeared in the press, prior to the parliament’s summer recess. This newsflash summarise…

21/06/24

21/06/24

Crowell & Moring launches its Environment and Natural Resources Practice Group in Brussels

19/06/24

19/06/24

Ne manquez pas les Universités d'été d'AVOCATS.BE – Inscrivez-vous aujourd'hui

10/01/24

10/01/24

New LLM opportunity in Belgium: VUB-BSoG transforms its LLM to evening classes and announces ne…

01/07/24

Brussels Court of Appeal Prohibits the Rebranding of a Gener…

28/06/24

Belgium gears up to enforce the EU Deforestation Regulation

More News & Articles

30/11/22

No longer public access to UBO data without legitimate interest

29/11/22

Can parallel importers (re)brand generic medicines? The CJEU limits the ‘room for manoeuvre’

24/11/22

Une longue vie semble promise à la taxe sur les comptes-titres 2.0.

22/11/22

DORA: the forthcoming EU legal framework on Digital Operational Resilience in the financial sector

16/11/22

Invisible life to the rescue: EU facilitates approval of micro-organisms in plant protection products

09/11/22

Une première application de la mesure anti-abus à un montage de cession d’entreprise

07/11/22

Durcissement du régime des RDT et impact pour les holdings patrimoniales

03/11/22

New European Commission proposal to make instant euro payments universally available

21/10/22

EU Cybersecurity Month: mobile devices can pose a risk to your business

14/10/22

Belgian budget approved: first overview of tax impact

13/10/22

Quand le fisc mord la poussière à cause d’une défectuosité de la mesure générale anti-abus…

05/10/22

De bezwaartermijn inzake inkomstenbelastingen in digitale tijden: rechtsonzekerheid troef?

05/10/22

The Court of Justice of the European Union rules that a written contract may qualify as an invoice for VAT pur…

30/09/22

De auteursrechten in fiscalibus - het vervolgverhaal van de gerichte fiscale controles

28/09/22

Draft legislation implementing DAC 7 into Belgium law

20/09/22

New control mechanism for foreign direct investment in Belgium

14/09/22

Waiver of tax increases: courts can deviate from the minimum of 10%

13/09/22

REPowerEU and the Energy Market Design – What are the plans of the EU Commission?

12/09/22

Fiscale zondaars: binnenkort van de weg geplukt?

26/08/22

Major changes to Belgian tax procedures in the pipeline