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

11/04/22

VAT fixed establishment – Positive decision of the ECJ in the “Berlin Chemie” case

The concept of VAT fixed establishment has recently been the source of litigation in several Member States. In those cases, tax authorities argue that…

08/04/22

Verlenging en uitbreiding van het verlaagd BTW-tarief van 6% voor bepaalde werken in onroerende staat

Het koninklijk besluit van 27 maart 2022 tot wijziging van koninklijk besluit nr. 20 (het Besluit) voorziet in de verlenging of de vaststelling v…

28/03/22

European Commission publishes guidelines on conditionality mechanism to protect the EU budget

The European Commission has recently adopted Guidelines on the general regime of conditionality, a regime which aims to protect the EU budget against …

21/03/22

Update COVID-19 and cross-border employment: agreements with the neighboring countries, a final extension?

In the PwC newsflashes of 10 December 2021, 15 December 2021 and 21 December 2021 we referred to the extension of the mutual …

16/03/22

Global Minimum Taxation (Pillar 2): OECD Commentary and Consultation and Updated Draft EU Directive

On 14 March 2022, the OECD published the commentary on the OECD “GloBE” Model Rules concerning the introduction of a minimum effective tax rate worldw…

10/03/22

New expat regime in Belgium - Royal Decree published

This week a Royal Decree was published laying down the form and content of the “application form” needed by employers/companies in order to apply for …

09/03/22

Brussels Court of First Instance Annuls Investment Arbitration Award Allegedly for the First Time

On 18 February 2022, the French-speaking Brussels Court of First Instance handed down a judgment in which it set aside a USD 10 million UNCITRAL award…

08/03/22

EU and UK Sanctions against Russia: a focus on the Financial Sector

In recent days the EU and the UK have adopted and expanded a number of sanctions measures against Russian and Belarusian individuals a…

07/03/22

Grondwettelijk Hof houdt vast aan artikel 90, 1° WIB92

In een arrest van 24 februari 2022 heeft het Grondwettelijk Hof negatief geantwoord op de vraag van het Hof van Cassatie of het begrip ‘normale verric…

02/03/22

Russia’s invasion of Ukraine: sanctions and trade restrictions overview

In response to Russia’s invasion of Ukraine, the EU has progressively adopted a series of new sanctions and trade restrictions targeted at Russia, Bel…

01/03/22

The European Commission has endorsed its new Climate, Energy and Environmental Aid Guidelines 2022

The European Commission’s revised Guidelines on state aid for climate, environmental protection and energy (« CEEAG ») have been e…

28/02/22

Unregistered designs: open road for the protection of car parts?

In “Ferrari / Mansory Design” (C-123-20), the CJEU clarified that unregistered design rights could arise in individual car parts as a result of the di…

28/02/22

Inzagerecht belastingplichtige onder druk: pleidooi voor eerherstel van een grondrecht!

Het lijkt in de fiscale praktijk wel meer en meer voor te komen. De fiscale administratie die weigert toegang te geven tot het (volledi…

27/02/22

Handling the new EU and UK sanctions against Russia

Since 2014, the EU has progressively imposed sanctions on Russia in response to the crisis in Ukraine. Following the latest events, EU member states h…

24/02/22

ICSID tribunal declines to revisit its decision in light of the CJEU’s judgment in Komstroy

On 1 February 2022, the tribunal in Infracapital v. Kingdom of Spain (ICSID Case No. ARB/16/18) dismissed Spain’s request to reconsider the trib…

09/02/22

La nouvelle déduction pour transfert intra-groupe offre un terreau propice aux acquisitions d’entreprises…

Depuis le 1er janvier 2019, les sociétés belges appartenant à un groupe peuvent alléger leur feuille d’impôts à la faveur d’un système de consoli…

07/02/22

Short term consultation on Pillar One’s framework for nexus and revenue sourcing rules

On 4 February 2022, the OECD Secretariat released an update on “Pillar One”, the OECD/G20 Inclusive Framework’s effort to reallocate some taxing right…

31/01/22

Whistleblowing: The Impact of the EU Directive in Belgium

On 23 October 2019, the EU Legislature adopted the Whistleblowing Directive with the aim to afford a specific protection to persons who report breache…

27/01/22

Gun jumping? Don´t take off from the starting-blocks too quickly during an acquisition!

Some transactions, such as acquisitions between companies that exceed certain turnover thresholds, are subject to the prior approval of the competitio…

25/01/22

Changes to the Belgian expat tax regime – Circular 2022/C/9

By the end of 2021 a new special tax regime for incoming taxpayers and one for researchers was voted and approved, replacing the old special tax regim…

05/12/24

05/12/24

Tuerlinckx Tax Lawyers legt nieuwe stukken in organisatorische puzzel met NXTGEN-2024

19/11/24

19/11/24

Liberius welcomes new EU Competition and Trade Law Partner in Brussels

17/11/24

17/11/24

Toestemming voor boekenonderzoek: geen vrijgeleide voor fiscale visitatie

18/12/24

European Commission consultation on the revision of its Stat…

16/12/24

Class 23 insurance: Opportunity for non-resident insurers to…

More News & Articles

11/04/22

VAT fixed establishment – Positive decision of the ECJ in the “Berlin Chemie” case

08/04/22

Verlenging en uitbreiding van het verlaagd BTW-tarief van 6% voor bepaalde werken in onroerende staat

28/03/22

European Commission publishes guidelines on conditionality mechanism to protect the EU budget

21/03/22

Update COVID-19 and cross-border employment: agreements with the neighboring countries, a final extension?

16/03/22

Global Minimum Taxation (Pillar 2): OECD Commentary and Consultation and Updated Draft EU Directive

10/03/22

New expat regime in Belgium - Royal Decree published

09/03/22

Brussels Court of First Instance Annuls Investment Arbitration Award Allegedly for the First Time

08/03/22

EU and UK Sanctions against Russia: a focus on the Financial Sector

07/03/22

Grondwettelijk Hof houdt vast aan artikel 90, 1° WIB92

02/03/22

Russia’s invasion of Ukraine: sanctions and trade restrictions overview

01/03/22

The European Commission has endorsed its new Climate, Energy and Environmental Aid Guidelines 2022

28/02/22

Unregistered designs: open road for the protection of car parts?

28/02/22

Inzagerecht belastingplichtige onder druk: pleidooi voor eerherstel van een grondrecht!

27/02/22

Handling the new EU and UK sanctions against Russia

24/02/22

ICSID tribunal declines to revisit its decision in light of the CJEU’s judgment in Komstroy

09/02/22

La nouvelle déduction pour transfert intra-groupe offre un terreau propice aux acquisitions d’entreprises…

07/02/22

Short term consultation on Pillar One’s framework for nexus and revenue sourcing rules

31/01/22

Whistleblowing: The Impact of the EU Directive in Belgium

27/01/22

Gun jumping? Don´t take off from the starting-blocks too quickly during an acquisition!

25/01/22

Changes to the Belgian expat tax regime – Circular 2022/C/9