News & Articles

The perfect place for any legal or tax professional to keep abreast of everything that’s happening on the Belgian legal scene

Tuerlinckx Fiscale Advocaten logo
Read More
Tuerlinckx Tax Lawyers legt nieuwe stukken in organisatorische puzzel met NXTGEN-2024

Tuerlinckx Tax Lawyers zet een nieuwe stap voor duurzame groei met blijvende focus op de cliënt. Het kantoor verwelkomt immers twee nieuwe vennoten en een counsel, de NXTGEN-2024: …

Read More
Liberius logo
Read More
Liberius welcomes new EU Competition and Trade Law Partner in Brussels

Liberius is thrilled to announce the arrival of David Henry as a Partner in its Brussels-based EU, Competition & Trade Practice. David, a member of the Brussels Bar and a quali…

Read More
Eubelius logo
Read More
Toestemming voor boekenonderzoek: geen vrijgeleide voor fiscale visitatie

In een arrest van 3 oktober 2024 heeft het Hof van Cassatie de krijtlijnen voor een fiscale visitatie verder afgebakend en daarbij nogmaals het belang van een geldige toestemming b…

Read More
CMS Belgium logo
18/12/24
European Commission consultation on the revision of its Stat…

On 11 December 2024, the European Commission launched a public consultation…

CMS Belgium logo
16/12/24
Class 23 insurance: Opportunity for non-resident insurers to…

On 7 November 2024, the Court of Justice of the European Union (CJEU) hande…

Dotted texture left
Dotted texture left

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!

Dotted texture right

More News & Articles

Public consultation on common rules for the operation of EU air carriers in the internal aviation market

On 15 March 2018, the European Commission launched a public consultation on Regulation No 1008/2008 of the European Parliament and of the Council on c…

Read More
Optionele btw-plicht onroerende verhuur haalt eindmeet

De federale regering heeft naar aanleiding van de diverse maatregelen bij de begrotingscontrole alsnog het revolutionaire optiestelsel voor btw-plicht…

Read More
Hervorming vennootschapsbelasting: zowel opportuniteiten als aandachtspunten voor de Belgische holding!

Eind 2017 vond de hervorming van de vennootschapsbelasting als één van de grote werven van de huidige federale regering uiteindelijk haar beslag. Het …

Read More
Optional Application of VAT on Real Estate Leases as of 1 October 2018

On 24 March 2018, the Belgian federal government issued a press release following the interim audit of the 2018 budget, announcing optional VAT on (qu…

Read More
De kogel is door de kerk: forfaitaire waardering gratis woonst definitief naar de prullenmand!

De rechtspraak oordeelde de laatste 2 jaren quasi éénduidig dat de forfaitaire waardering van het voordeel van alle aard voor het kosteloos …

Read More
European Commission proposes new rules on the taxation of the digital economy

On 21 March 2018, the European Commission published its EU digital tax package on the taxation of the digital economy. The package contains&…

Read More
EU Commission publishes proposals on digital economy taxation

On 21 March 2018, the European Commission (EU Commission) proposed two Council Directives addressing the taxation of the digital economy. The int…

Read More
New EU Mandatory Disclosure Rules for intermediaries applying to cross-border tax advice and circumvention of …

On 13 March 2018, the Council of the European Union reached political agreement on a Council Directive (“Directive”) introducing mandatory disclosure …

Read More
EU finance ministers agree on mandatory disclosure for intermediaries (DAC6)

On 13 March 2018, EU finance ministers reached agreement on transparency requirements for tax intermediaries. The proposal (so called DAC6) is th…

Read More
The due date for the filing of the annual VAT sales listing is approaching!

VAT payers should file an annual return quoting their VAT taxable customers, i.e., the annual VAT sales listing. The filing deadline for this listing …

Read More
Vennootschapsbelasting: schiet de nieuwe afzonderlijke aanslag in geval van ontoereikende bedrijfsleidersbezol…

Een van de pijlers van de hervorming van de vennootschapsbelasting betreft de verlaging van de tarieven van de vennootschapsbelasting gefinancierd doo…

Read More
Annulment of Belgian fairness tax

In a recent judgment of 1 March 2018, the Belgian Constitutional Court annulled the Belgian fairness tax. The annulment is not retroactive except in c…

Read More
Belgian Constitutional Court decides on Fairness Tax

On 1 March 2018, the Belgian Constitutional Court annulled the Belgian fairness tax. The Court however limited the retroactive effect of the annulment…

Read More
The General Court of the EU upholds the Commission’s decision whereby Belgium was ordered to recover illegal S…

The General Court of the EU has dismissed the appeal filed by Brussels South Charleroi Airport (“BSCA”) against a 2014 Commission decision whereby Bel…

Read More
The European Commission fines two maritime car carriers and four car parts suppliersE UR 546 million

Four maritime car carriers, two suppliers of spark plugs and two suppliers of braking systems have been fined EUR 395 million, EUR 76 million and EUR …

Read More
The European Commission fines two maritime car carriers and four car parts suppliersE UR 546 million in three …

Four maritime car carriers, two suppliers of spark plugs and two suppliers of braking systems have been fined EUR 395 million, EUR 76 million and EUR …

Read More
Uber mis sur le bas-côté par la Cour de Justice Impression

Dernièrement, la Cour de justice de l’Union européenne a estimé que les services fournis par Uber relevaient du « domaine des transports ». …

Read More
Capital gains on cryptocurrencies: what happens under the Belgian tax regime? Capital gains on cryptocurrencie…

Cryptocurrencies have recently attracted a lot of attention, with many investors seeking to benefit from this new trend. Being a recent phenomenon, cr…

Read More
CJEU judgment on compatibility of Dutch group taxation regime with EU fundamental freedoms

On 22 February 2018, the Court of Justice of the European Union (“CJEU”) issued its judgment in two joined cases, which were referred to the CJEU…

Read More
Reform of Belgian Holding Regime: How to benefit from eligibility for exemption from capital gains tax on shar…

Formerly, capital gains on a company’s shares made by a company were exempt from tax, provided two conditions were met: (1) a taxation condition and (…

Read More