News & Articles

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

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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: …

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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…

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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…

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18/12/24
European Commission consultation on the revision of its Stat…

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

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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…

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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!

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More News & Articles

Circular letter on exit taxation

On 11 August 2017, an administrative circular letter was issued with respect to the Belgian exit taxation rules.

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De invoering van een fiscale consolidatie: een kleine revolutie in het Belgische fiscale landschap

Grote multinationals zijn niet blij met de plannen van de federale regering om de vennootschapsbelasting te verlagen. Ze klagen o.a. over de niet-conc…

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Fantoomtaks

Een van de meest opmerkelijke maatregelen uit het Zomerakkoord van de regering Michel is ongetwijfeld de taks op effectenrekeningen. Vanaf 2018 is er …

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Belgian UBO-register on its way

According to the fourth Anti-Money Laundering Directive (2015/849), adopted by the European Parliament on 20 May 2015, one of the obligation…

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Fairness Tax – illegality partially confirmed

In its decision of 17 May 2017, the Court of Justice of the European Union confirmed the illegality of the “Fairness Tax” under the Parent-Subsidiary …

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Spain transposes Directive 2014/104 governing actions for damages for infringements of Competition Law by mean…

On 26th May 2017, the Spanish government transposed Directive 2014/104 governing actions for damages for infringements of the National and European Co…

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La Région Bruxelles-Capitale donne son assentiment à l’accord fiscal entre la Belgique et les Iles Caïmans

Le 24 avril 2014, le Royaume de Belgique et les Iles Caïmans ont signé un accord en vue de l’échange de renseignements en matière fiscale. Trois …

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Intensification de la lutte contre l’évasion fiscale : les concepteurs de montages de planification fiscale da…

Les affaires Panama Papers et Bahamas Leaks ont dévoilé l’utilisation, par des particuliers fortunés, de structures offshore à des fins d’évasion fisc…

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ECJ held that Belgian general prohibition of advertising of dental care services infringes EU law

On 4 May 2017, the Court of Justice of the EU answered several prejudicial questions submitted by the Belgian tribunal of first instance regarding the…

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“Regularized” Offshore Structures: Cayman Tax Application?

You have regularized an offshore structure with the Belgian tax authorities (BTA). How should you report this in your tax return from the entry into f…

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Uber en mauvaise position selon l’avocat général Maciej Szpunar…

Dans ses conclusions rendues le 11 mai dernier, l’avocat général Maciej Szpunar considère que le service offert par Uber doit être qualifié de “servic…

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Ondermijnen Rulings Onze Samenleving?

Het artikel gaat vervolgens specifiek in op de excess profit rulings, die multinationals toelaten om een deel van hun overwinst (excess profit) uit in…

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Uber prend une (nouvelle) claque : l’avocat général valide la loi française

Pour l’avocat général de la Cour européenne de justice, la France ne devait pas notifier préalablement à la Commission européenne la loi pénale frança…

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The European Commission opens formal investigations into Guess, Nike, Sanrio and Universal Studios regarding i…

The European Commission has opened formal investigations against the companies Guess, Nike, Sanrio and Universal Studios.

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European Commission investigates potential excessive pricing of life-saving cancer medicines

On 15 May 2017, the European Commission opened a formal investigation into the pricing of medicines.[1] The Commission is investigating whether A…

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Advocate General Szpunar considers that Uber’s activity should not benefit from the country of origin principl…

On 11 May 2017, Advocate General Szpunar delivered his opinion in the case between an association of Barcelona taxi drivers (Elite Taxi) and Uber Syst…

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Quand la Commission se penche sur les instruments financiers hybrides de GDF Suez…

Ce n’est un secret pour une personne: la Commission mène une croisade contre les aides d’État: outre l’Irlande (ruling Apple), elle a déjà assigné le …

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Verhuur handelsfonds - nog steeds een opportuniteit ?!

Over de problematiek van de verhuur van een handelsfonds is er al veel inkt gevloeid. De fiscus blijft er in de praktijk (stevig) werk van maken om de…

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European Commission publishes final e-commerce sector inquiry report (consumer goods)

On 10 May 2017, the European Commission (“Commission”) published its final Report on the e-commerce sector inquiry (“the Report”), aimed at identifyin…

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ECJ Rules Against Pro-Sugar Health Claims

Yesterday (on 13 June 2017), the Court of Justice of the European Union dismissed Dextro Energy’s appeal against the General Court's decision upholdin…

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