Tuerlinckx Tax Lawyers zet een nieuwe stap voor duurzame groei met blijvende focus op de cliënt. Het kantoor verwelkomt immers twee nieuwe vennoten en een counsel, de NXTGEN-2024: …
Explication des nouvelles lois, régime et bilan d’application des dispositions légales, état de la jurisprudence : nous livrons des articles de droit ciblés et pratiques sur toute l’actualité juridique.
Ces articles s'adressent à tous les professionnels du droit qui recherchent des informations juridiques pertinentes sur une disposition précise ou souhaitent simplement se tenir au courant de l’actualité législative et juridique.
Without any doubt the most "notorious" new tax rule, concerns the substantially modified article 344, § 1 of the Income Tax Code or the so-call…
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Belgian tax law already provided for a debt-equity ratio of 7:1 for interest on loans paid to companies incorporated in tax havens or subject to a par…
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Until recently, capital gains on shares were fully exempt from corporate income tax, provided that certain conditions are fulfilled. The most essentia…
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The taxable benefit in kind related to the free disposal of housing facilities enjoyed by a company director has almost doubled.
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As explained in our previous newsletter (www.lydian.be , E-zine, "Changes in Belgian tax legislation), the Belgian Government has - as of January 1st,…
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REACH on cruise control: ECHA publishes its first Community Rolling Action Plan
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The European Commission, on 26 January 2012, adopted a proposal for a Directive of the European Parliament and of the Council on the classification, p…
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Par deux arrêts rendus le 15 mars dans les affaires Marco Del Corso (C-135/10) etPhonographic (C-162/10), la Cour de justice de l'Union…
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After lengthy negotiations to form a government, a political compromise was finally reached. Prime Minister Di Rupo announced in his State of the Uni…
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Eager to cut the budget deficit, Belgium’s Prime Minister Elio Di Rupo has proposed several measures to curtail the notional interest deduction (NID).…
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La règle de principe de la non-déductibilité fiscale des œuvres d'art en tant que frais professionnels est relativement bien connue en Belgique. Relat…
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Towards end-2011, the EU's Forum for Exchange of Information on Enforcement published a Facts Report on the Coordinated Forum REACH Enforcement Projec…
Lire plusOn 1 March 2012, the European Commission adopted a proposal of new Directive relating to the transparency of measures regulating the prices of medicin…
Lire plusLa Commission lance une enquête approfondie sur l'aide à la restructuration accordée à Air Malta
Lire plusQui dit nouveau gouvernement, dit nouvelles réformes. La Belgique comptait parmi les derniers pays européens dans lesquels les prestations des notaire…
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Le 22 novembre 2011, un nouveau règlement communautaire concernant l'information des consommateurs sur les denrées alimentaires (règlement n° 1169/201…
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On 13 January 2012, the European Commission published two studies exploring the need for further harmonisation in the field of EU intellectual propert…
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The EU's Court of Justice recently delivered a ruling that should interest enterprises exporting products either directly to or via the European Union…
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The start of the 3rd phase of the implementation of the European Emissions Trading Scheme ( EU ETS) is scheduled for 2013. As of that moment, the scop…
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On 25 January 2012, the General Court of the European Union (the “General Court”) upheld Pfizer’s opposition against the registration of the sign ‘VIA…
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