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

01/07/15

Déplacements professionnels avec véhicule privé : 0,3412 EUR/km au 1er juillet 2015

A partir du 1er juillet 2015, l'indemnité kilométrique pour les déplacements professionnels effectués avec un véhicule privé diminue et passe à 0,3412…

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29/06/15

The Belgian "Cayman-tax" will allow for a "substance exclusion" under strict conditions

The Belgian parliament is currently debating new legislation concerning foreign private wealth structures (PWS), such as trusts, foundations and off-s…

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27/06/15

European Court of Justice sets broad rules for jurisdiction over damages actions in competition cases

On 21 May 2015, the Court of Justice of the European Union (“ECJ”) issued a judgment in Case C-352/13, CDC v. Akzo Nobel and Others, resolving questio…

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25/06/15

Enforceability of T&Cs: mere tick of the box sufficient in B2B context!

On 21 May 2015, in decision C-322/14 (you can read the judgement here), the Court of Justice of the European Union clarified the conditions to r…

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23/06/15

Real start of the European Commission's e-commerce sector inquiry: be alert!

In March of this year Commissioner Vestager announced the proposal of an EU-wide sector inquiry into e-commerce. This week the e-commerce sector …

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21/06/15

EU Data Protection Regulation: Member States Adopt Common Approach and Aim to Finalise under the Luxembourg Pr…

In 2012, the European Commission adopted an ambitious proposal for an EU General Data Protection Regulation (“GDPR”). The European Commission’s aim is…

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19/06/15

Augmentation de la valeur faciale maximale des titres-repas de 7 à 8 EUR

Un nouvel arrêté royal du 26 mai 2015 vient d’être publié au Moniteur belge. Celui-ci augmente la valeur faciale maximale des titres-repas de 7 à 8 EU…

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16/06/15

E-commerce and VAT: How do you prefer your book: hard- or soft copy?

The ECJ delivered its long awaited judgments on the infringements procedures against France and Luxemburg, concerning their application of reduced VAT…

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12/06/15

Onrechtmatig verkregen bewijs in fiscale zaken: (soms) toegelaten

Op 22 mei jl. heeft het Hof van Cassatie een belangrijk arrest geveld over het gebruik van onrechtmatig verkregen bewijs door de fiscus. De fiscus had…

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12/06/15

Tablettes, pc, smartphones et internet : évaluation de l’avantage en nature

Lorsque les outils technologiques, mis à disposition des travailleurs, peuvent être utilisés à des fins privées, cet usage constitue un avantage en na…

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12/06/15

The UsedSoft decision of the European Court of Justice on the resale of software has been successfully alleged…

On 26 January 2015, the Court of Appeal of Gent dismissed the claim of a software company for copyright infringement against another company that inte…

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11/06/15

The never-ending talks on the classification of alcoholic beverages: how will it taste the ECJ?

In the landmark Siebrand ruling (F&B sector), the ECJ decided that certain alcohol-based beverages, which previously were classified under heading…

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11/06/15

TVA et fonds d’investissement : le "statu quo" confirmé

Par sa décision publiée le 30 mars 2015 (décision TVA n° E.T. 127.885 dd 30.03.2015), l'administration fiscale belge apporte quelques éclaircissements…

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07/06/15

Trade controls on cryptography products: how shall we deal with the Mass Market Exemption?

The EU Dual-Use Regulation (EC) No 428/2009 ("Dual Use Regulation") sets out the framework of EU dual-use controls and the list of controlled goods. I…

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05/06/15

ENISA Cloud Security Guide for SMEs

The European Union Agency for Network and Information Security (ENISA) recently issued a Cloud Security Guide for SMEs.

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04/06/15

Meldplicht nummer buitenlandse bankrekening bij CAP vanaf dit jaar!

Sinds aanslagjaar 1997 moet het bestaan van een buitenlandse bankrekening worden gemeld in de aangifte in de personenbelasting (artikel 307 WIB ’92). …

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03/06/15

De advocaat als nieuw hulpje van de fiscus

Sinds 1 juni 2015 kost het wat meer om naar de rechter te stappen. De griffierechten – dat zijn belastingen voor wie een procedure opstart voor de rec…

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03/06/15

Testing economic conditions for producing biofuel under outward processing: what is understood by the term, co…

The Dutch High Court (decision 19-12-2014, nr. 13/05584) referred preliminary questions to the ECJ in a case where the Tax inspector, after consulting…

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28/05/15

VAT and e-commerce in Belgium : a couple of questions and answers

Dirk Bogaers (Sirius Legal) answers two questions that often arise in the fringe of e-commerce: what VAT rate is applicable on the transportation of g…

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27/05/15

The European Commission approves three French aid schemes for the aviation sector

The French authorities notified the European Commission in June 2014 of three State aid schemes for airports and airlines.

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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

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

01/07/15

Déplacements professionnels avec véhicule privé : 0,3412 EUR/km au 1er juillet 2015

29/06/15

The Belgian "Cayman-tax" will allow for a "substance exclusion" under strict conditions

27/06/15

European Court of Justice sets broad rules for jurisdiction over damages actions in competition cases

25/06/15

Enforceability of T&Cs: mere tick of the box sufficient in B2B context!

23/06/15

Real start of the European Commission's e-commerce sector inquiry: be alert!

21/06/15

EU Data Protection Regulation: Member States Adopt Common Approach and Aim to Finalise under the Luxembourg Pr…

19/06/15

Augmentation de la valeur faciale maximale des titres-repas de 7 à 8 EUR

16/06/15

E-commerce and VAT: How do you prefer your book: hard- or soft copy?

12/06/15

Onrechtmatig verkregen bewijs in fiscale zaken: (soms) toegelaten

12/06/15

Tablettes, pc, smartphones et internet : évaluation de l’avantage en nature

12/06/15

The UsedSoft decision of the European Court of Justice on the resale of software has been successfully alleged…

11/06/15

The never-ending talks on the classification of alcoholic beverages: how will it taste the ECJ?

11/06/15

TVA et fonds d’investissement : le "statu quo" confirmé

07/06/15

Trade controls on cryptography products: how shall we deal with the Mass Market Exemption?

05/06/15

ENISA Cloud Security Guide for SMEs

04/06/15

Meldplicht nummer buitenlandse bankrekening bij CAP vanaf dit jaar!

03/06/15

De advocaat als nieuw hulpje van de fiscus

03/06/15

Testing economic conditions for producing biofuel under outward processing: what is understood by the term, co…

28/05/15

VAT and e-commerce in Belgium : a couple of questions and answers

27/05/15

The European Commission approves three French aid schemes for the aviation sector