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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07/01/25
Ook in geval van bemeubelde verhuur zijn buitenlandse huurin…

Uit een recent artikel uit De Tijd blijkt dat de gemiddelde aankoopprijs va…

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06/01/25
EU Tax Alert - Highlights 2024

The “Highlights 2024” edition of the EU Tax Alert is available for download…

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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

EU State Aid rules Modernisation

The European Commission adopted on 8 May 2012 a Communication on State Aid Modernisation, setting out the objectives of a reform package due to enter …

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SEA Directive 2001/42/EC – concept of plans and programmes – applicability of the directive for the total or p…

La demande de décision préjudicielle porte sur l’interprétation de l’article 2, sous a), de la directive 2001/42/CE du Parlement européen et du Consei…

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Piercing the corporate veil ?

Is there any European liability principle for the holding company for a defaulting subsidiary?

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ECJ Affirms Distinctive Character of National Trade Marks in Opposition Proceedings

The Court of Justice of the European Union (“ECJ”) overruled the General Court and OHIM in its judgment of 24 May 2012 by acknowledging the in se dist…

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EU social security coordination: extension of the 25% rule

Regulation 883/2004 is the main instrument dealing with the coordination of the social security systems within the European Economic Area. One of the …

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Nieuwe anti-misbruikbepaling: vermogensplanning nog mogelijk?

In een vorige nieuwsbrief werd al toelichting gegeven bij de nieuwe fiscale anti-misbruikbepalingen die door de regering Di Rupo werden ingevoerd. Van…

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Forthcoming thin cap rules to be amended

For nearly 30 years, Belgium has been well known for its attractive tax rules for group finance companies, international headquarters and cash-pooling…

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BPR adopted by the Council!

On 10 May 2012, the Council of the European Union adopted the proposed regulation concerning the placing on the market and use of biocidal products ("…

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European Commission publishes non confidential version of its internal manual of procedure for antitrust cases…

On 30 March 2012, the European Commission published its Antitrust Manual of Procedures, comprising internal working documents on the procedures relati…

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Traitement TVA de la gestion discrétionnaire de portefeuille

Le 8 mai 2012, Madame Sharpston, Avocat Général près la Cour de Justice de l'Union européenne (ci-après, « CJUE »), a rendu ses conclusions dans l'aff…

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Recent developments on Bisphenol A (BPA) at EU and national level

The regulatory landscape is changing rapidly for manufacturers and users of Bisphenol A (BPA), a substance allegedly susceptible to have endocrine dis…

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Upshot of recent pesticide decisions and relevant deadlines

Find below the summaries of recent substance approval decisions accordingly the transitional regime stipulated in Article 80 of Regulation 1107/2009 c…

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European Commission publishes REACH scope review

The European Commission has published the REACH Review study on the scope of REACH and other relevant EU legislation to assess overlaps.

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ECHA will start publishing more information on chemical substances

ECHA has announced that it will release a new version of IUCLID 5 in late May 2012 as well as a new version of REACH-IT later during the summer and th…

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ECJ: Advocate General Reopens Door for Interim Cross-border Injunctions in Patent Cases

As interpreted by Advocate General Cruz Villalón in his opinion of 29 March 2012, Council Regulation 44/2001 on the jurisdiction and the recognition a…

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European Commission Issues Guidelines on Border Measures regarding Counterfeits in Transit

In February 2012, the European Commission (the “Commission”) issued guidelines concerning the enforcement by EU customs authorities of intellectual pr…

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European Union: European Commission publishes internal procedures under Articles 101 and 102 TFEU

On 30 March 2012, the European Commission published its Antitrust Manual of Procedures (the so-called “ManProc”), which comprises internal working doc…

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ECJ: EU Data Protection Rules Do Not Preclude Obtaining IP addresses of Copyright Infringers

On 19 April 2012, the Court of Justice of the European Union (“ECJ”) held that EU data protection rules do not preclude national legislation from prov…

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New regulations on the cars of company

Since January 1st 2012, the calculation of the amount of the advantage in kind of a car company has been changed for the employee who has a company ca…

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OTHER TAX NEWS: COMPETENCE TO TAX

Fiscal residency Recent jurisprudence reconfirms the importance of the correct interpretation and of the substance requirements for the "permanent hom…

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