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

24/09/15

Hoofdelijke aansprakelijkheid voor sociale en fiscale schulden bij werken in onroerende staat uitgebreid naar …

De nieuwe regeling inzake de hoofdelijke aansprakelijkheid voor sociale en fiscale schulden bij werken in onroerende staat werd uitgebreid naar d…

Lire plus

23/09/15

Nederlandse dividendbelasting in strijd met Europees recht!

Op 17 september 2015 heeft het Europees Hof van Justitie zijn oordeel geveld in de zaak Miljoen, Société Générale e.a. Het Hof oordeelt dat …

Lire plus

17/09/15

New Measures to Support Start-ups

On 18 August 2015, the Omnibus Act of 10 August 2015 (the "Act") was published in the Belgian State Gazette, introducing three new measures to support…

Lire plus

16/09/15

New circular letter confirms income tax neutrality of AIFM Law

The Belgian tax administration has just published a new circular letter pertaining to the income tax treatment of investment companies. The circular l…

Lire plus

15/09/15

Belgian reportable accounts: first exchange of information upcoming?

Belgium and the United States of America (US) entered into a bilateral Agreement on 23 April 2014 aimed to improve international tax co…

Lire plus

14/09/15

Belgian Tax Reform: The Tax Shift

As the budget deficit is increasing, the Belgian government has been actively looking to both cut expenses and increase tax revenue. Even though tax c…

Lire plus

12/09/15

Taks tweede verblijven (soms) onwettig!

Heel veel gemeenten – en in het bijzonder de kustgemeenten – heffen al jarenlang een taks op tweede verblijven. In de fiscale rechtspraak is al heel v…

Lire plus

11/09/15

Notional interest deduction rate for tax year 2017 is 1,131 percent

The Belgian notional interest deduction (NID) rate for tax year 2017 (accounting years ending between 31 December 2016 and 30 December 2017,…

Lire plus

09/09/15

Innocent ownership rules held to be compatible with the polluter pays principle

In a judgment of 4 March 2015 (case C-534/13, Ministero dell'Ambiente e della Tutela del Territorio e del Mare v Fipa Group Srl), the Court of Justice…

Lire plus

09/09/15

Reporting obligation for payments to tax havens: impact for payments to Cyprus and Luxembourg

Companies subject to Belgian corporate income tax (residents or non-residents) have to declare direct or indirect payments exceeding EUR 100,000 to re…

Lire plus

03/09/15

ACM adopted first cartel settlement EU Commission-style decision in natural vinegar case

On 25 June 2015, the Netherlands Authority for Consumers and Markets ("ACM") adopted several decisions sanctioning natural vinegar producers Burg and …

Lire plus

03/09/15

Cayman tax enacted – List of legal entities published

With the Program Law of 10 August 2015, the so-called “Cayman tax” has been implemented. Under this regime, certain legal constructions are treat…

Lire plus

02/09/15

Le Règlement Européen en matière de droit successoral est entré en vigueur à partir du 17 août 2015

Le Règlement Européen (UE) n° 650 du 4 juillet 2012 en matière de droit successoral est applicable sur la succession de personnes qui décède…

Lire plus

31/08/15

Vlaamse Belastingdienst wijzigt standpunt inzake gesplitste aankoop

Op 28 juli 2015 publiceerde VLABEL een nieuw standpunt over het tegenbewijs dat moet worden geleverd in het kader van de gesplitste aankopen (fictiebe…

Lire plus

26/08/15

Powers of taxation of the Belgian Regions: what’s new in Flanders ?

In recent years and as a result of consecutive State reforms, a series of former “national” taxes have been devolved to the Regions, which have the po…

Lire plus

24/08/15

Reform of the Belgian tax system concerning patents and supplementary protection certificates

On 17 July 2015, the Belgian Council of Ministers has approved the draft of a royal decree that will reform the system of patent fees for inventions a…

Lire plus

21/08/15

EP legal affairs committee votes on the draft proposal for a directive on the protection of undisclosed know-h…

The proposal for a directive on the protection of undisclosed know-how and business information (trade secrets) seeks to align across the EU the exist…

Lire plus

18/08/15

De bijzondere liquidatiereserve: ook voor u?

De Programmawet van 19 december 2014 (B.S. 29.12.2014) voerde de mogelijkheid in voor een KMO-vennootschap om de gehele of gedeeltelijke winst na bela…

Lire plus

13/08/15

ECHA Board of Appeal decision on the legality of a SONC – the precedent of Solutia

On 27 July 2015, the ECHA Board of Appeal adopted an important and a first of its kind decision (Case A-019-2013) with regards to the legal nature of …

Lire plus

11/08/15

Hotel business in Brussels

Since 1 July 2014 and the entry-into-force of the 6th State Reform, the Regions have the authority to regulate matters related to tourism, which inclu…

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

24/09/15

Hoofdelijke aansprakelijkheid voor sociale en fiscale schulden bij werken in onroerende staat uitgebreid naar …

23/09/15

Nederlandse dividendbelasting in strijd met Europees recht!

17/09/15

New Measures to Support Start-ups

16/09/15

New circular letter confirms income tax neutrality of AIFM Law

15/09/15

Belgian reportable accounts: first exchange of information upcoming?

14/09/15

Belgian Tax Reform: The Tax Shift

12/09/15

Taks tweede verblijven (soms) onwettig!

11/09/15

Notional interest deduction rate for tax year 2017 is 1,131 percent

09/09/15

Innocent ownership rules held to be compatible with the polluter pays principle

09/09/15

Reporting obligation for payments to tax havens: impact for payments to Cyprus and Luxembourg

03/09/15

ACM adopted first cartel settlement EU Commission-style decision in natural vinegar case

03/09/15

Cayman tax enacted – List of legal entities published

02/09/15

Le Règlement Européen en matière de droit successoral est entré en vigueur à partir du 17 août 2015

31/08/15

Vlaamse Belastingdienst wijzigt standpunt inzake gesplitste aankoop

26/08/15

Powers of taxation of the Belgian Regions: what’s new in Flanders ?

24/08/15

Reform of the Belgian tax system concerning patents and supplementary protection certificates

21/08/15

EP legal affairs committee votes on the draft proposal for a directive on the protection of undisclosed know-h…

18/08/15

De bijzondere liquidatiereserve: ook voor u?

13/08/15

ECHA Board of Appeal decision on the legality of a SONC – the precedent of Solutia

11/08/15

Hotel business in Brussels