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

15/01/16

State aid European Commission opens formal investigation into tax treatment of McDonald’s in Luxembourg

In the Commission’s preliminary view two tax rulings granted by Luxembourg to the US company McDonald’s in 2009 may have granted an advantageous treat…

Lire plus

12/01/16

Who are the NEMOs for day ahead and intraday market coupling?

On July 25, 2015 the Commission Regulation (EU) 2015/1222 of 24 July 2015 establishing a guideline on capacity allocation and congestion management (h…

Lire plus

11/01/16

General Court dismissed Orange Polska's appeal against abuse of dominance decision

On 17 December 2015, the General Court ("GC") handed down its judgment on appeal, dismissing the actions brought before it by Orange Polska S.A. …

Lire plus

06/01/16

General Court annulled Commission's EUR 790 million fining decision in Air Cargo case

On 16 December 2015, the General Court ("GC") annulled the Commission's fining decision holding 21 carriers liable for an infringement on the Air…

Lire plus

05/01/16

TAXE: Have We Taken the Right Path To Ensure Fairer and More Efficient Taxation in the European Union?

After the LuxLeaks affair in November 2014, the European Parliament established a special committee "on tax rulings and other measures similar in natu…

Lire plus

29/12/15

Bank Tax as from Assessment Year 2016

As part of the tax shift from labour to capital, banks and insurance companies will have to contribute an additional EUR 100 million to the Belgian bu…

Lire plus

28/12/15

Adjustment with respect to the tax reduction for pension savings

A bill of law containing various provisions was recently submitted to Belgian Parliament. Amongst other measures this draft legislation contains …

Lire plus

23/12/15

Exemption TVA pour la gestion des organismes de placement collectif alternatifs

La Cour de Justice de l’Union européenne (CJE) vient de se prononcer une fois encore sur la portée de l’exemption TVA pour « la gestion de fonds commu…

Lire plus

22/12/15

European Commission probe into French support for electricity capacity provision

On 13 November 2015, the European Commission announced the opening of two separate in-depth investigations into plans of the French government to remu…

Lire plus

21/12/15

Benefit in kind related to the private use of a company car: updated formula for 2016

The new reference CO2 emission for calculating the taxable benefit in kind for the private use of a company car in the hands of company directors and …

Lire plus

18/12/15

Sous le sapin, une donation immobilière pour 2016?

Sous le sapin, une donation immobilière pour 2016? Le point sur la réduction des droits de donation sur les immeubles dans les trois régions.

Lire plus

16/12/15

Privileged nature of tax debts on the basis of article 37 of the Act on Continuity of Enterprises continues to…

Article 37 of the Act on Continuity of Enterprises states that "claims against the debtor related to services provided by its co-contractor during a j…

Lire plus

14/12/15

Have you considered the VAT impact when dealing with Transactions?

In today’s tax world, considering VAT in a timely manner is key to limiting the negative impact it can have on your transaction budget. VAT on transac…

Lire plus

14/12/15

National judges must in certain circumstances set aside final judgments in order to prevent illegal State aid

On 11 November 2015, the Court of Justice ruled that national judges should, in certain circumstances, depart from a final judgment in order…

Lire plus

08/12/15

Fiscale regularisatie anno 2016: de recentste wijzigingen

In een vorig artikel (24/10/2015) hebben wij de krachtlijnen van de regeling van de nieuwe permanente fiscale regularisatie kort toegelicht.…

Lire plus

08/12/15

Legal entities serving as directors or liquidators become subject to VAT as of … 1 April 2016

In our Tax Newsletter of November 2014 we explained that the Minister of Finance decided to abolish the favourable regime whereby legal entities servi…

Lire plus

03/12/15

Alignment of French Social Surtaxes with EU Legislation

In order to make French social surtaxes, which are levied on investment income, compliant with EU legislation, the French State Secretary for the Budg…

Lire plus

03/12/15

Court of Justice ruled on restrictions by object in relation to vertical agreements

On 26 November 2015, the Court of Justice ruled in case C-345/14 Maxima Latvija on a request for a preliminary ruling from the Supreme Court of L…

Lire plus

03/12/15

Lists of tax havens revised

On 27 November 2015 the Council of Ministers revised the lists of tax havens that apply for the purposes of the so-called dividends-received deduction…

Lire plus

02/12/15

Tax-shift : diminution des cotisations de sécurité sociale pour les premiers emplois

Le gouvernement vient d’adopter la première mesure de la réforme dite du « tax-shift* », à savoir la suppression des cotisations patronales de sé…

Lire plus

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

24/12/24

Reforming the public procurement regulatory framework?

18/12/24

European Commission consultation on the revision of its Stat…

Plus d'actualités et d'articles

15/01/16

State aid European Commission opens formal investigation into tax treatment of McDonald’s in Luxembourg

12/01/16

Who are the NEMOs for day ahead and intraday market coupling?

11/01/16

General Court dismissed Orange Polska's appeal against abuse of dominance decision

06/01/16

General Court annulled Commission's EUR 790 million fining decision in Air Cargo case

05/01/16

TAXE: Have We Taken the Right Path To Ensure Fairer and More Efficient Taxation in the European Union?

29/12/15

Bank Tax as from Assessment Year 2016

28/12/15

Adjustment with respect to the tax reduction for pension savings

23/12/15

Exemption TVA pour la gestion des organismes de placement collectif alternatifs

22/12/15

European Commission probe into French support for electricity capacity provision

21/12/15

Benefit in kind related to the private use of a company car: updated formula for 2016

18/12/15

Sous le sapin, une donation immobilière pour 2016?

16/12/15

Privileged nature of tax debts on the basis of article 37 of the Act on Continuity of Enterprises continues to…

14/12/15

Have you considered the VAT impact when dealing with Transactions?

14/12/15

National judges must in certain circumstances set aside final judgments in order to prevent illegal State aid

08/12/15

Fiscale regularisatie anno 2016: de recentste wijzigingen

08/12/15

Legal entities serving as directors or liquidators become subject to VAT as of … 1 April 2016

03/12/15

Alignment of French Social Surtaxes with EU Legislation

03/12/15

Court of Justice ruled on restrictions by object in relation to vertical agreements

03/12/15

Lists of tax havens revised

02/12/15

Tax-shift : diminution des cotisations de sécurité sociale pour les premiers emplois