Actualités et articles

L'endroit idéal pour tout professionnel du droit ou de la fiscalité de s'informer de l'actualité du secteur juridique belge

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Tuerlinckx Tax Lawyers legt nieuwe stukken in organisatorische puzzel met NXTGEN-2024

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: …

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Liberius welcomes new EU Competition and Trade Law Partner in Brussels

Liberius is thrilled to announce the arrival of David Henry as a Partner in its Brussels-based EU, Competition & Trade Practice. David, a member of the Brussels Bar and a quali…

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Toestemming voor boekenonderzoek: geen vrijgeleide voor fiscale visitatie

In een arrest van 3 oktober 2024 heeft het Hof van Cassatie de krijtlijnen voor een fiscale visitatie verder afgebakend en daarbij nogmaals het belang van een geldige toestemming b…

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07/01/25
Ook in geval van bemeubelde verhuur zijn buitenlandse huurin…

Uit een recent artikel uit De Tijd blijkt dat de gemiddelde aankoopprijs va…

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06/01/25
EU Tax Alert - Highlights 2024

The “Highlights 2024” edition of the EU Tax Alert is available for download…

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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.

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Plus d'actualités et d'articles

Generic entry: a challenge to traditional EC competition law

Traditionally, innovative pharmaceutical companies lose up to 70% of their market share in the first year after a generic pharmaceutical has entered t…

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Update on the EU Blue Card

Further to the determination of the European Union to attract highly qualified workers from third countries, the Council recently adopted the “Blue Ca…

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The impact of Commission v. Italy (Case C-540/07) on Belgian withholding taxes

On 19 November 2009 the Court of Justice of the European Communities (“ECJ” hereinafter) issued its decision in Case C-540/07 (Commission v. Italy), i…

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The ECJ Sea Judgement: Some further guidance on the “in house” exemption

In its Sea Judgement of 10 September 2009 (C-573/07), the European Court of Justice (ECJ) further clarifies its “in-house” jurisprudence. More specifi…

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Combating Collusion Between Tenderers: the ECJ Clarifies the Limits.

Italian law prohibits “linked companies” from participating in public tender procedures for works. This prohibition is based on an irrefutable presump…

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ECJ condemns Belgian ban on joint offers

Joint offers – a sales technique through which the acquisition of a product, service or benefit is made dependent to the purchase of another product o…

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TVA 6%

L’arrêté royal du 10 février 2009 vient de confirmer la mesure de réduction du taux de TVA à 6% sur les constructions nouvelles.

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European Commission challenges certain restrictions of the notional interest deduction regime

On 19 February 2009, the European Commission opened an infringement procedure against Belgium on the grounds that the notional interest deduction regi…

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ECJ Rules Belgian Participation Exemption Regime Incompatible with Parent-Subsidiary Directive

On 12 February 2009, the European Court of Justice (ECJ) issued its decision in favor of the taxpayer in the Cobelfret case, a case involving the comp…

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AG Sharpston declares Belgian DRD incompatible with EC Parent-Subsidiary Directive

On 8 May 2008, Advocate General (AG) Sharpston issued her opinion in the Cobelfret v Belgium case (Case C-138/07) regarding the compatibility of the B…

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Motor Vehicle Block Exemption Conference Papers

Multi-branding – a more conventional approach?

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EC Competition Law Treatment of R&D Agreements

In modern economies, industrial competitiveness is increasingly determined by the ability to create new or improved products or services. Research and…

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