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

17/07/20

The Cayman tax’ natural habitat: low-taxed environments outside the EEA

With about 800 codes, a Belgian income tax return is not for the faint-hearted. When the Cayman tax is involved, even more attention is needed. This …

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16/07/20

Imposition de dividendes étrangers : une nouvelle circulaire révoque une instruction sans base légale

L'instruction interne 2019/I/45 du 26 septembre 2019 relative à l'imposition de dividendes étrangers a suscité de nombreuses controverses.

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15/07/20

Le Tribunal de l’UE annule l’amende de 13 milliards infligée à Apple

Le Tribunal de l’Union européenne annule la décision de la Commission sur des rulings fiscaux irlandais en faveur d’Apple. Il estime que la Commission…

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15/07/20

Breaking news from the CJEU: no SPCs for new therapeutic applications

On 9 July 2020, the Grand Chamber of the CJEU ruled on the interpretation of Article 3(d) of Regulation 469/2009 concerning the supplementary protecti…

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13/07/20

The Cayman tax: to trust or not to trust

With about 800 codes, a Belgian income tax return is not for the faint-hearted. When the Cayman tax is involved, even more attention is needed. This …

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13/07/20

Towards new EU rules for preventing packaging waste?

The European Commission (“EC”) is collecting data and feedback from stakeholders about the European Union’s (“EU”) current rules on packaging and pack…

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02/07/20

The Belgian income tax return: the Cayman tax on the lurk

With about 800 codes, a Belgian income tax return is not for the faint-hearted. When the Cayman tax is involved, even more attention is needed. Read a…

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30/06/20

L'indemnité kilométrique diminue

A partir de demain, le 1er juillet 2020, le montant maximum de l'indemnité kilométrique forfaitaire est de 0,3542 EUR par kilomètre. Il s'agit d'une d…

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29/06/20

COVID-19 and cross-border employment: agreements with Germany and France extended

The agreements concluded between Belgium and the Netherlands/Luxembourg, which implement a mutual “force majeure tolerance” for cross-border workers i…

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29/06/20

Cross-border workers & COVID-19

Belgian tax authorities have negotiated agreements with border countries on the tax impact of international travel restrictions and health instruction…

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26/06/20

Toutes les donations mobilières notariées bientôt soumises obligatoirement aux droits de donation?

Une proposition de loi déposée le 17 juin dernier (Ecolo/Groen/CD&V/Spa/PS) prévoit l’obligation de soumettre tous les actes de donations notariés…

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25/06/20

Optional deferral of the EU Mandatory Disclosure Directive reporting obligations

On 24 June 2020, the Council of the European Union (the Council) adopted an amendment to the Mandatory Disclosure Directive ((Directive (EU) 2018/855)…

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22/06/20

Aangifte personenbelasting gescheiden of getrouwd? Vergissen is menselijk

In de aangifte personenbelasting moet een belastingplichtige diens burgerlijke staat aangeven. In deze casus was een belastingplichtige klaarblijkelij…

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16/06/20

Bewijsuitsluiting in fiscale zaken: De ene overheid is de andere niet

In een arrest van 11 juni 2020 spreekt het Hof van Cassatie zich (nog maar eens) uit over de zogenaamde (fiscale) Antigoon-leer en komt tot het beslui…

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15/06/20

CJEU rules that free samples of OTC medicinal products can be provided to pharmacists

On 11 June 2020, the Court of Justice of the European Union (CJEU) confirmed that it is prohibited to distribute free samples of prescription-only med…

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15/06/20

Termination fees often subject to VAT

Following a ruling of the CJEU, termination fees in the event of early termination of a contract are often triggering VAT. Especially in B2C-situation…

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12/06/20

CJEU rules on geographical limitation clauses in wake of PIP scandal

The CJEU held in this case that an individual cannot rely on the general prohibition of discrimination on grounds of nationality to challenge a clause…

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12/06/20

Three new measures to strengthen the liquidity and solvency of businesses in Belgium

To tackle the Covid-19 pandemic crisis, three new measures to strengthen the liquidity and solvency of businesses in Belgium were submitted to the fed…

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05/06/20

Company cars: the list of false hybrids has been updated

Over the past few years, the taxation of cars has been linked more and more to their ecological footprint, and more specifically, their CO2-emission. …

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03/06/20

Van een onaangename ménage-à-trois gesproken, de verhouding tussen de Europese moeder-dochterrichtlijn, de Bel…

Sinds de invoering van artikel 205/5, §1 WIB bij de hervorming van de vennootschapsbelasting beschikken vennootschappen over de mogelijkheid tot fisca…

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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

17/07/20

The Cayman tax’ natural habitat: low-taxed environments outside the EEA

16/07/20

Imposition de dividendes étrangers : une nouvelle circulaire révoque une instruction sans base légale

15/07/20

Le Tribunal de l’UE annule l’amende de 13 milliards infligée à Apple

15/07/20

Breaking news from the CJEU: no SPCs for new therapeutic applications

13/07/20

The Cayman tax: to trust or not to trust

13/07/20

Towards new EU rules for preventing packaging waste?

02/07/20

The Belgian income tax return: the Cayman tax on the lurk

30/06/20

L'indemnité kilométrique diminue

29/06/20

COVID-19 and cross-border employment: agreements with Germany and France extended

29/06/20

Cross-border workers & COVID-19

26/06/20

Toutes les donations mobilières notariées bientôt soumises obligatoirement aux droits de donation?

25/06/20

Optional deferral of the EU Mandatory Disclosure Directive reporting obligations

22/06/20

Aangifte personenbelasting gescheiden of getrouwd? Vergissen is menselijk

16/06/20

Bewijsuitsluiting in fiscale zaken: De ene overheid is de andere niet

15/06/20

CJEU rules that free samples of OTC medicinal products can be provided to pharmacists

15/06/20

Termination fees often subject to VAT

12/06/20

CJEU rules on geographical limitation clauses in wake of PIP scandal

12/06/20

Three new measures to strengthen the liquidity and solvency of businesses in Belgium

05/06/20

Company cars: the list of false hybrids has been updated

03/06/20

Van een onaangename ménage-à-trois gesproken, de verhouding tussen de Europese moeder-dochterrichtlijn, de Bel…