Actualités du monde juridique belge, articles juridiques et fiscaux, bibliothèque juridique

30/09/21

Révision de Solvabilité II: la Commission a parlé. Un premier aperçu.

Le 22 septembre 2021, la Commission européenne a publié un ensemble global de propositions et de documents liés relatifs à la révision de la directive…

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29/09/21

Competition policy in support of Europe's Green ambition

On 10 September 2021, the EU watchdog for competition, the Directorate-General Competition (“DG COMP”) of the European Commission, published the main …

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24/09/21

New European Commission notice on the enforcement of State aid rules by national courts

On 23 July 2021, the European Commission adopted a new notice (“Notice”) on the enforcement of EU State aid rules by national courts.

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16/09/21

EU Court of Justice orders another judicial State aid review of Belgian Excess Profit Rulings

On 16 September 2021, the Court of Justice of the European Union issued its judgement on whether the Belgian excess profit rulings could qualify as St…

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03/09/21

Btw-hervorming in de ziekenhuissector?

De wet van 11 juli 2021 hervormt de voorwaarden waaronder de medische verzorging en ziekenhuisverpleging in België van btw zijn vrijgesteld. De wet kw…

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03/09/21

Btw-hervorming in de ziekenhuissector?

De wet van 11 juli 2021 hervormt de voorwaarden waaronder de medische verzorging en ziekenhuisverpleging in België van btw zijn vrijgesteld. De wet kw…

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02/09/21

Cross-border employment Belgium-Luxembourg: “24-days” rule becomes “34-days” rule

On 31 August 2021, the Belgian Prime Minister, Alexander De Croo and the Luxembourg Prime Minister, Xavier Bettel, announced a further relaxation of t…

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30/08/21

The reconstitution reserve allows to exempt profits from corporate tax

The so-called reconstitution reserve is part of the additional economic, tax and financial measures to soften the economic consequences of the COVID-1…

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16/08/21

UBO-register: Deadline voor de bijkomende informatieverplichtingen in het UBO-register nadert

In 2017 werd het UBO-register ingevoerd. Naast de verplichte registratie van de uiteindelijk begunstigden (UBO’s) in het register, moeten de informati…

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03/08/21

Kan een AGB de fiscale voordelen van een “kleine vennootschap” genieten?

Kleine vennootschappen genieten in de vennootschapsbelasting enkele fiscale voordelen. Hoewel talrijke autonome gemeentebedrijven voldoen aan de mater…

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23/07/21

Het lot van liquidatiereserves bij geruisloze fusies en partiële splitsingen: verlies liquidatieheffing!

Heel wat vennootschappen maken op vandaag gebruik van het regime van de liquidatiereserves. Mits betaling van een liquidatieheffing van 10% kunnen liq…

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23/07/21

European Commission unveils its 'Fit for 55' package

On Wednesday 14 July 2021, the European Commission took a major step to accomplish its ambitious goal of making Europe the first climate neutral conti…

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13/07/21

General Court of the CJ annuls State aid decision in Amazon case

The case concerned the arm’s length nature of a royalty paid by a Luxembourg operating company (LuxOpCo) to a Luxembourg partnership (LuxSCS) – a…

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06/07/21

Important update on payments to tax havens for assessment year 2021

Companies making direct or indirect payments to recipients established in so-called tax havens are required to report these payments where they in tot…

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28/06/21

Updated FAQ on the temporary 6% VAT-rate for demolition and reconstruction

The tax authorities published a new FAQ with some clarifications regarding the temporary favourable VAT-regime for demolition and reconstruction.

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28/06/21

Supreme Court renders milestone ruling on legal certainty protecting taxpayers’ rights

On 4 June 2021, the Supreme Court (“Hof van Cassatie”/“Cour de cassation”) rendered a milestone decision accepting arguments devel…

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24/06/21

Illegal uploads – CJEU’s landmark ruling for the platform economy

On 22 June 2021, the Grand Chamber of the Court of Justice of the European Union (“CJEU”) issued a ruling on the liability of platform operators with …

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23/06/21

Verplichting voor financiële instellingen om in het verleden uit het buitenland gerepatrieerde geldmiddelen op…

De Nationale Bank van België heeft op 8 juni 2021 een circulaire uitgevaardigd die de correcte naleving van de waakzaamheidsverplichtingen die worden …

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22/06/21

Renouncing BE-REIT or FIIS status: the Ruling Commission clarifies the tax consequences

In a press release dated 12 May 2021, Leasinvest Real Estate announced its intention to give up its public regulated real estate investment compa…

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21/06/21

Further guidance from the ECJ on VAT exemption for the management of special investment funds

The European Court of Justice (ECJ) ruled that the VAT exemption for the ‘management of special investment funds’ may under certain conditions also en…

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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

18/12/24

European Commission consultation on the revision of its Stat…

16/12/24

Class 23 insurance: Opportunity for non-resident insurers to…

Plus d'actualités et d'articles

30/09/21

Révision de Solvabilité II: la Commission a parlé. Un premier aperçu.

29/09/21

Competition policy in support of Europe's Green ambition

24/09/21

New European Commission notice on the enforcement of State aid rules by national courts

16/09/21

EU Court of Justice orders another judicial State aid review of Belgian Excess Profit Rulings

03/09/21

Btw-hervorming in de ziekenhuissector?

03/09/21

Btw-hervorming in de ziekenhuissector?

02/09/21

Cross-border employment Belgium-Luxembourg: “24-days” rule becomes “34-days” rule

30/08/21

The reconstitution reserve allows to exempt profits from corporate tax

16/08/21

UBO-register: Deadline voor de bijkomende informatieverplichtingen in het UBO-register nadert

03/08/21

Kan een AGB de fiscale voordelen van een “kleine vennootschap” genieten?

23/07/21

Het lot van liquidatiereserves bij geruisloze fusies en partiële splitsingen: verlies liquidatieheffing!

23/07/21

European Commission unveils its 'Fit for 55' package

13/07/21

General Court of the CJ annuls State aid decision in Amazon case

06/07/21

Important update on payments to tax havens for assessment year 2021

28/06/21

Updated FAQ on the temporary 6% VAT-rate for demolition and reconstruction

28/06/21

Supreme Court renders milestone ruling on legal certainty protecting taxpayers’ rights

24/06/21

Illegal uploads – CJEU’s landmark ruling for the platform economy

23/06/21

Verplichting voor financiële instellingen om in het verleden uit het buitenland gerepatrieerde geldmiddelen op…

22/06/21

Renouncing BE-REIT or FIIS status: the Ruling Commission clarifies the tax consequences

21/06/21

Further guidance from the ECJ on VAT exemption for the management of special investment funds