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

26/12/13

Harmonised classification and labelling current consultations

Parties concerned are invited to submit their comments to the proposed harmonised classification and labelling (CLH) of the substance. The CLH public …

23/12/13

ECJ Rules on Choice of Law Clause in Commercial Agency Agreements

On 17 October 2013, the Court of Justice of the European Union (the “ECJ”) answered a preliminary question from the Belgian Supreme Court in the case …

20/12/13

The Court of Justice rules that the Commission's formal decision to investigate a state aid infringement has l…

On 21 November 2013 the Court of Justice ruled on a set of preliminary questions which were referred to it by the Oberlandes Gericht Koblenz ("German…

18/12/13

ECHA initiates eight-week public consultations on applications for authorisation for DEHP and DBP

ECHA has received seven applications for authorisation for uses of DEHP and DBP and now invites interested parties to submit relevant information on a…

12/12/13

Nieuwe Europese douaneverordening

Verordening nr. 608/2013. In 2012 werden door de douaneautoriteiten bijna 40 miljoen namaakgoederen met een totale waarde van ongeveer €1 miljard aan …

10/12/13

The Court of Justice confirms that undertakings can bring an action for damages if the EU Courts fail to adjud…

On 26 November 2013, the Court of Justice ruled in Kendrion v Commission (C-50/12 P), Gascogne Sack Deutschland GmbH v Commission (C-40/12 P) and Grou…

26/11/13

Invoering van fiscale transparantie voor oprichters en derde begunstigden van buitenlandse juridische constru…

De regering plant via de Programmawet van eind 2013 in de inkomstenbelastingen een fiscale transparantie voor oprichters van buitenlandse juridische c…

21/11/13

The Fairness tax

Following the budget negotiations of June 2013, the government decided to adopt a new distinct contribution called ”the fairness tax”. It aims to incr…

20/11/13

Liquidation bonus taxed at 25% - but not yet

The withholding tax due on the distribution of dividends resulting from the liquidation of a company is to increase from 10% to 25% as from 1 October …

19/11/13

Case law on taxation in Belgium of income distributed by the French SCI remains divided

Some jurisdictions had supported the view of the tax authorities that such income can be taxed in Belgium as dividends. However, the Court of First In…

07/11/13

Belgium amends tax shelter regime

In June 2013 the tax shelter regime for the production of audiovisual works and films has been amended to, on the one hand, put an end to certain unwa…

04/11/13

The European Commission authorizes the public financing of a sports complex

On 2 May 2013, the European Commission approved the proposed public co-financing of a new multi-purpose arena in Uppsala (Sweden) based on EU state ai…

28/10/13

Can your “rainy day fund” still benefit from a beneficial tax treatment?

We assume you have already heard that the Belgian Government has increased the withholding tax on liquidation proceeds from 10 to 25% (Programme Act o…

28/10/13

The General Court upholds finding that the French government grant for very high-speed broadband network did n…

On 16 September 2013, the General Court rejected three applications for annulment and upheld the Commission's decision that the French government gran…

25/10/13

A reduced withholding tax supposed to encourage new investments in SMEs

Once again, a favourable withholding tax rate has been established for dividends arising from new capital investments in SMEs. However, several “corpo…

21/10/13

General Court confirms rebuttable presumption that access to the Commission's file may be refused under the Tr…

In its judgment of 13 September 2013 (Case T-380/08), the General Court upheld a Commission decision denying the Kingdom of the Netherlands ("the Neth…

16/10/13

Proposals of the European Commission for a revision of the Community Trademark Regulation and the Trademark Di…

On 27 March 2013, the European Commission adopted proposals to revise the Community Trademark Regulation and the Trademark Directive aimed at modernis…

15/10/13

European Commission Proposes Directive to Facilitate Damages Claims Arising from Antitrust Violations

The European Commission has adopted a proposal for a directive to facilitate damages claims before the courts of the EU Member States by parties harme…

03/10/13

Landmark rulings on the time-limits for commencing proceedings against ECHA decisions

The Court of Justice ('CJ') has issued two landmark rulings in Cases C-625/11 P and C-626/11 P PPG and SNF v ECHA. The CJ set aside the judgments of t…

30/09/13

The Belgian Fairness Tax Regime

The Act of 30 July 2013 has introduced a new, separate corporate income tax, called “fairness tax”. Fairness tax constitutes a separate, non-deductibl…

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

24/12/24

Reforming the public procurement regulatory framework?

18/12/24

European Commission consultation on the revision of its Stat…

More News & Articles

26/12/13

Harmonised classification and labelling current consultations

23/12/13

ECJ Rules on Choice of Law Clause in Commercial Agency Agreements

20/12/13

The Court of Justice rules that the Commission's formal decision to investigate a state aid infringement has l…

18/12/13

ECHA initiates eight-week public consultations on applications for authorisation for DEHP and DBP

12/12/13

Nieuwe Europese douaneverordening

10/12/13

The Court of Justice confirms that undertakings can bring an action for damages if the EU Courts fail to adjud…

26/11/13

Invoering van fiscale transparantie voor oprichters en derde begunstigden van buitenlandse juridische constru…

21/11/13

The Fairness tax

20/11/13

Liquidation bonus taxed at 25% - but not yet

19/11/13

Case law on taxation in Belgium of income distributed by the French SCI remains divided

07/11/13

Belgium amends tax shelter regime

04/11/13

The European Commission authorizes the public financing of a sports complex

28/10/13

Can your “rainy day fund” still benefit from a beneficial tax treatment?

28/10/13

The General Court upholds finding that the French government grant for very high-speed broadband network did n…

25/10/13

A reduced withholding tax supposed to encourage new investments in SMEs

21/10/13

General Court confirms rebuttable presumption that access to the Commission's file may be refused under the Tr…

16/10/13

Proposals of the European Commission for a revision of the Community Trademark Regulation and the Trademark Di…

15/10/13

European Commission Proposes Directive to Facilitate Damages Claims Arising from Antitrust Violations

03/10/13

Landmark rulings on the time-limits for commencing proceedings against ECHA decisions

30/09/13

The Belgian Fairness Tax Regime