Actualités et articles

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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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Explication des nouvelles lois, régime et bilan d’application des dispositions légales, état de la jurisprudence : nous livrons des articles de droit ciblés et pratiques sur toute l’actualité juridique.

Ces articles s'adressent à tous les professionnels du droit qui recherchent des informations juridiques pertinentes sur une disposition précise ou souhaitent simplement se tenir au courant de l’actualité législative et juridique.

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Plus d'actualités et d'articles

Changes to the Belgian expat tax regime – draft law filed in parliament

On December 1st, the Belgian government formally filed draft legislation in parliament regarding i.a. changes to the Belgian expat tax regime.

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Private Equity Funds in Belgium: the Case of the Private Privak/Pricaf Privée

Private equity funds, or so called Private Privaks/Pricafs Privées, have gained enormous popularity in Belgium during the last couple of years. T…

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Special tax regime for foreign executives: new regime from 1 January 2022

A bill to reform the special tax regime for foreign executives as of 1 January 2022 is currently under consideration in the House of Representatives. …

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Prohibition of online advertising in a list of e-mails or messages – a misstep by the CJEU?

When submitted a request for a preliminary ruling, the Court of Justice of the European Union (CJEU) is expect to answer questions – not raise too man…

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The new double tax treaty between Belgium and France

Après plus de 20 ans de négociations, la Belgique et la France ont récemment signé une nouvelle convention préventive de la double imposition (nouvell…

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The European Commission prolongs the State aid Temporary Framework until 30 June 2022

The European Commission has decided to prolong the State aid Temporary Framework until 30 June 2022. The amendment, aside from the temporal extension,…

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Cadastral income for properties abroad – Final call

 the Belgian tax authorities have sent a questionnaire to many taxpayers, in order to gather specific information which will allow them to attrib…

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Antitrust dawn raids – are you ready?

During the COVID-19 pandemic and for approximately two years, the EU Commission and the National Competition Authorities have stopped carrying out daw…

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Nouvelle convention fiscale entre la Belgique et la France – quels changements pour le secteur immobilier ?

La nouvelle convention fiscale entre la Belgique et la France a été signée ce 9 novembre 2021. Elle entrera en vigueur au terme de son processus de ra…

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The 2022 Belgian budget round

On the 29th October, the council of ministers agreed on the draft program law outlining the 2022 Belgian budget measures. 

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The European Commission launches second call for large-scale project proposals regarding the Innovation Fund

On 26 October 2021, the European Commission has for the second time initiated a call for proposals of large-scale projects, i.e. those with a capital …

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The European Commission issues guidelines on the closure of operational programmes relating to European Funds

On 14 October 2021, the European Commission published its guidelines on the closure of operational programmes adopted for assistance from th…

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De effectentaks (JTER): de langverwachte administratieve verduidelijkingen

Op 8 oktober 2021 verscheen de circulaire van de Centrale Administratie die de jaarlijkse effectentaks (JTER) verder preciseert én zelfs uit…

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The new EU toolbox to tackle soaring energy prices

The ongoing energy price crisis in the aftermath of COVID-19, which has curtailed industrial production and left consumers across Europe facing higher…

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Upcoming changes to the Belgian expat regime – What’s on the table?

What has been in the air for some time is probably becoming a reality, at an accelerated pace. In the framework of the agreement on the Belgian budget…

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VBER: The road ahead - Impact en wijzigingen van de nieuwe draft VBER

We hebben nog maar net de nieuwe Belgische B2B-regels verorberd, of er komt al een nieuwe lading Europees contractenrecht op ons af.  Europees di…

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Court of Justice of the European Union allows Reverse Engineering to Correct Errors

Licensees are in certain cases permitted to decompile software code without infringing the Software Directive. In a judgement of 6 October 2021 in the…

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State aid: Court of Justice of the EU partially annuls European Commission’s decision in the Nürburgring case

On 2 September 2021, the Court of Justice of the EU (“CJEU”) annulled the judgments of the General Court of 19 June 2019 declaring the plaintiffs’ act…

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COVID-19: European Commission opens consultation on extending State aid Temporary Framework

The European Commission launched a consultation process on 30 September 2021, sending a proposal to Member States on a sixth draft amendment to the&nb…

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A clear position of the ECJ: zero support for zero tariff options

A zero tariff option is a commercial practice whereby an internet access provider applies a ‘zero tariff’ (or a tariff that is more advantageous) to a…

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