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

29/03/18

Public consultation on common rules for the operation of EU air carriers in the internal aviation market

On 15 March 2018, the European Commission launched a public consultation on Regulation No 1008/2008 of the European Parliament and of the Council on c…

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28/03/18

Optionele btw-plicht onroerende verhuur haalt eindmeet

De federale regering heeft naar aanleiding van de diverse maatregelen bij de begrotingscontrole alsnog het revolutionaire optiestelsel voor btw-plicht…

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28/03/18

Hervorming vennootschapsbelasting: zowel opportuniteiten als aandachtspunten voor de Belgische holding!

Eind 2017 vond de hervorming van de vennootschapsbelasting als één van de grote werven van de huidige federale regering uiteindelijk haar beslag. Het …

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27/03/18

Optional Application of VAT on Real Estate Leases as of 1 October 2018

On 24 March 2018, the Belgian federal government issued a press release following the interim audit of the 2018 budget, announcing optional VAT on (qu…

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23/03/18

De kogel is door de kerk: forfaitaire waardering gratis woonst definitief naar de prullenmand!

De rechtspraak oordeelde de laatste 2 jaren quasi éénduidig dat de forfaitaire waardering van het voordeel van alle aard voor het kosteloos …

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22/03/18

European Commission proposes new rules on the taxation of the digital economy

On 21 March 2018, the European Commission published its EU digital tax package on the taxation of the digital economy. The package contains&…

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22/03/18

EU Commission publishes proposals on digital economy taxation

On 21 March 2018, the European Commission (EU Commission) proposed two Council Directives addressing the taxation of the digital economy. The int…

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15/03/18

New EU Mandatory Disclosure Rules for intermediaries applying to cross-border tax advice and circumvention of …

On 13 March 2018, the Council of the European Union reached political agreement on a Council Directive (“Directive”) introducing mandatory disclosure …

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14/03/18

EU finance ministers agree on mandatory disclosure for intermediaries (DAC6)

On 13 March 2018, EU finance ministers reached agreement on transparency requirements for tax intermediaries. The proposal (so called DAC6) is th…

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12/03/18

The due date for the filing of the annual VAT sales listing is approaching!

VAT payers should file an annual return quoting their VAT taxable customers, i.e., the annual VAT sales listing. The filing deadline for this listing …

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09/03/18

Vennootschapsbelasting: schiet de nieuwe afzonderlijke aanslag in geval van ontoereikende bedrijfsleidersbezol…

Een van de pijlers van de hervorming van de vennootschapsbelasting betreft de verlaging van de tarieven van de vennootschapsbelasting gefinancierd doo…

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09/03/18

Annulment of Belgian fairness tax

In a recent judgment of 1 March 2018, the Belgian Constitutional Court annulled the Belgian fairness tax. The annulment is not retroactive except in c…

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07/03/18

Belgian Constitutional Court decides on Fairness Tax

On 1 March 2018, the Belgian Constitutional Court annulled the Belgian fairness tax. The Court however limited the retroactive effect of the annulment…

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06/03/18

The General Court of the EU upholds the Commission’s decision whereby Belgium was ordered to recover illegal S…

The General Court of the EU has dismissed the appeal filed by Brussels South Charleroi Airport (“BSCA”) against a 2014 Commission decision whereby Bel…

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01/03/18

The European Commission fines two maritime car carriers and four car parts suppliersE UR 546 million

Four maritime car carriers, two suppliers of spark plugs and two suppliers of braking systems have been fined EUR 395 million, EUR 76 million and EUR …

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01/03/18

The European Commission fines two maritime car carriers and four car parts suppliersE UR 546 million in three …

Four maritime car carriers, two suppliers of spark plugs and two suppliers of braking systems have been fined EUR 395 million, EUR 76 million and EUR …

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28/02/18

Uber mis sur le bas-côté par la Cour de Justice Impression

Dernièrement, la Cour de justice de l’Union européenne a estimé que les services fournis par Uber relevaient du « domaine des transports ». …

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27/02/18

Capital gains on cryptocurrencies: what happens under the Belgian tax regime? Capital gains on cryptocurrencie…

Cryptocurrencies have recently attracted a lot of attention, with many investors seeking to benefit from this new trend. Being a recent phenomenon, cr…

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26/02/18

CJEU judgment on compatibility of Dutch group taxation regime with EU fundamental freedoms

On 22 February 2018, the Court of Justice of the European Union (“CJEU”) issued its judgment in two joined cases, which were referred to the CJEU…

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23/02/18

Reform of Belgian Holding Regime: How to benefit from eligibility for exemption from capital gains tax on shar…

Formerly, capital gains on a company’s shares made by a company were exempt from tax, provided two conditions were met: (1) a taxation condition and (…

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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

29/03/18

Public consultation on common rules for the operation of EU air carriers in the internal aviation market

28/03/18

Optionele btw-plicht onroerende verhuur haalt eindmeet

28/03/18

Hervorming vennootschapsbelasting: zowel opportuniteiten als aandachtspunten voor de Belgische holding!

27/03/18

Optional Application of VAT on Real Estate Leases as of 1 October 2018

23/03/18

De kogel is door de kerk: forfaitaire waardering gratis woonst definitief naar de prullenmand!

22/03/18

European Commission proposes new rules on the taxation of the digital economy

22/03/18

EU Commission publishes proposals on digital economy taxation

15/03/18

New EU Mandatory Disclosure Rules for intermediaries applying to cross-border tax advice and circumvention of …

14/03/18

EU finance ministers agree on mandatory disclosure for intermediaries (DAC6)

12/03/18

The due date for the filing of the annual VAT sales listing is approaching!

09/03/18

Vennootschapsbelasting: schiet de nieuwe afzonderlijke aanslag in geval van ontoereikende bedrijfsleidersbezol…

09/03/18

Annulment of Belgian fairness tax

07/03/18

Belgian Constitutional Court decides on Fairness Tax

06/03/18

The General Court of the EU upholds the Commission’s decision whereby Belgium was ordered to recover illegal S…

01/03/18

The European Commission fines two maritime car carriers and four car parts suppliersE UR 546 million

01/03/18

The European Commission fines two maritime car carriers and four car parts suppliersE UR 546 million in three …

28/02/18

Uber mis sur le bas-côté par la Cour de Justice Impression

27/02/18

Capital gains on cryptocurrencies: what happens under the Belgian tax regime? Capital gains on cryptocurrencie…

26/02/18

CJEU judgment on compatibility of Dutch group taxation regime with EU fundamental freedoms

23/02/18

Reform of Belgian Holding Regime: How to benefit from eligibility for exemption from capital gains tax on shar…