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

Last chance to participate to a consultation on the EU framework dealing with future bank failures

This consultation is part of the Commission’s ongoing efforts to establish a comprehensive set of measures dealing with possible banking failures.

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Commission’s investigation on the aids allocated to Ducroire and SECA BT

The two export credit insurance companies were granted with capital injections from their respective Sates at the moment of their foundation. The Comm…

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New Directive Amending the Prospectus Directive Will Require Modification of the Prospectus Act

A directive amending the Prospectus Directive and the Transparency Directive was published in the Official Journal of the European Union on 11 Decembe…

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Compétitivité fiscale et rémunérations variables incertitude ou opportunité ?

La rémunération variable est un facteur important de la compétitivité des entreprises. Ses critères de détermination permettent en outre à une entrepr…

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Holdings belges et optimisation fiscale

La société holding est un organisme doté de la personnalité juridique, qui a pour vocation traditionnelle d’acquérir, détenir en portefeuille et gérer…

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Les intérêts notionnels

La déduction pour capital à risque, également appelée deduction des intérêts notionnels, est un sujet qui revient au devant de l’actualité depuis un p…

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Le contribuable a des droits

S’il fallait écouter certains hommes politiques, on en viendrait à croire que l’administration n’a que des pouvoirs, et les contribuables seulement de…

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L’équilibre délicat entre compétitivité fiscale et lutte contre la fraude fiscale

A l’occasion du jubilé du célèbre arrêt Brepols rendu par la Cour de cassation le 6 juin 1961, les fiscalistes belges se pencheront sur l’avenir à rés…

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Le régime fiscal des restructurations de sociétés, vers de nouvelles opportunités ?

La vie d’une entreprise est en constant mouvement : nouveaux produits ou activités, nouveaux marchés, nouveaux concurrents. Fusions, scissions, filial…

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Restriction of Hazardous Substances Directive recast

On November 24 2010 the European Parliament voted overwhelmingly in favour of the European Commission's proposal to recast the EU Restriction of Hazar…

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New EU law may encourage increased trade defence measures

On December 16 2010 the European Commission announced that the European Parliament had finally reached an agreement with the EU Council over new rules…

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Revised EU Competition Rules For Co-operation Between Competitors

European Commission adopts revised competition rules for horizontal co-operation, information exchange and standardisation.

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Les nouvelles règles européennes relatives aux accords de coopération horizontale

La présente contribution a pour objet l’examen des nouvelles règles de concurrence européennes adoptées par la Commission européenne, le 14 décembre 2…

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A new preliminary ruling

The Constitutional Court has published a preliminary ruling request from the Court of First Instance Liège of 3 November 2010 regarding the constituti…

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Claim the refund of the unduly paid tax on your dividends and interests derived from foreign source…

The Court of Justice of the European Union has ruled that the Belgian supplementary municipal tax is incompatible with the free movement of capital. T…

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The income received by the shareholders of a French SCI regarded as transparent for tax purposes is exempt fro…

The income that a Belgian resident receives from a French SCI (“société civile immobilière”) regarded as transparent for tax purposes is exclusively t…

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European cross border injunctions revisited

In a 22 December 2010 decision in the case Solvay v Honeywell e.a., the District Court of The Hague has referred several questions to the Court of Jus…

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Clinical research and VAT: news and questions

By a recent decision, the Belgian VAT Authorities stated that clinical research is an activity that requires VAT. It is likely that researchers will (…

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€ 799 million fine for air cargo carriers

On 9 November 2010, the European Commission fined 11 air cargo carriers a total of €799,445,000 for operating a worldwide cartel which negatively affe…

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Europe opens an investigation into Google

The European Commission decided on 30 November 2010 to start formal proceedings against Google, accused of abusing its dominant position in online sea…

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