Actualités et articles

06/06/16

Plus-value et gestion normale du patrimoine prive : un arrêt mi-figue mi-raisin !

Le 24 février 2016, la Cour d’appel de Bruxelles a rendu une énième décision en matière de plus-value interne qui mérite pourtant que l’on s’y attarde…

06/06/16

General Court rejects Trioplast's action for annulment of a Commission notice to pay interest

On 12 May 2016, the General Court (“GC”) dismissed an action for annulment brought by Trioplast Industrier AB (“Trioplast”) against a letter from…

03/06/16

Market Abuse Regulation (MAR) – the clock is running…

On 3 July 2016, the new Market Abuse Regulation (Regulation - No 596/2014 on market abuse) will take effect in Belgium and across Europe, replacing an…

02/06/16

The new European Commission Notice on the notion of State aid

In accordance with the Treaty on the Functioning of the European Union, State aid is forbidden unless it can be authorized by the European Commission …

01/06/16

European Commission bans acquisition of Hutchinson by rival O2 in the UK

The in-depth investigation carried out by the Commission on the merger between Telefónica UK’s “O2” and Hutchison 3G UK’s “Three”, showed important co…

01/06/16

Prix de transfert : les avantages anormaux ou bénévoles reçus par une société belge constituent-ils une base i…

Il s’agissait en l’espèce d’une société de réviseurs (A) qui avait reçu d’une société belge liée (B) un prêt sans intérêts (par hypothèse, d’un montan…

25/05/16

EU Commission notice of notion of State Aid

On 19 May 2016, the EU Commission (EC) published its final Notice on the notion of State Aid further to its State Aid Modernisation launched in 2012. …

23/05/16

Le ministre des Finances confirme l’application de la taxe Caïman aux fonds privés dédiés

A la fin de l’année dernière, la taxe Caïman a été élargie à certaines structures sociétaires luxembourgeoises, en particulier les SICAV dédiées. A l’…

19/05/16

Cayman Tax: applicable to privately managed funds

Last Wednesday, the Finance Minister clarified the scope of the Cayman tax with respect to funds. According to the Minister, the tax covers priva…

13/05/16

Advocate General Court of Justice of European Union Confirms Validity of Prohibition on Price Reductions for …

On 21 April 2016, Advocate-General Nils Wahl (the “AG”) handed down his opinion in response to a request for a preliminary ruling addressed to the Cou…

12/05/16

Travail au Luxembourg: l’administration doit motiver l’avis de rectification de la déclaration

Un résident belge était engagé dans les liens d’un contrat de travail à durée indéterminée auprès d’une société luxembourgeoise, comme gestionnaire de…

12/05/16

Tax Flash: State aid - Belgian excess profit rulings decision is published

11/05/16

Commission publishes commitments offered by Paramount Pictures in pay-TV investigation

On 22 April 2016, the European Commission published commitments that were offered by Paramount Pictures to address competition concerns rela…

11/05/16

EU Court of Justice confirms the prohibition of glucose related claims despite a positive opinion of EFSA

EU Court of Justice recently confirmed, in a judgement of 16 March 2016 1 , that a number of health claims related to glucose cannot be auth…

10/05/16

Fieldfisher defends the first case under the Biocidal Products Regulation before the Board of Appeal of ECHA

On 21 April 2016, the first case under the Biocidal Products Regulation (EU) No 528/2012 (BPR) was pleaded before the Board of Appeal (BoA) of the Eur…

10/05/16

Acquisition of minority shareholdings is off the DG COMP’s table

The Commission is likely to abandon the proposed merger control reform that would place minority shareholdings under the Commission’s scrutiny. During…

06/05/16

Commission reduced EURIBOR cartel fine imposed on Société Générale by EUR 218 million

On 6 April 2016, the European Commission announced that it had reduced the fine imposed on Société Générale for its participation in the Euro interest…

06/05/16

Ryanair attaque la décision de la Commission concernant l’aéroport de Nîmes devant le Tribunal de l’UE

Ryanair et sa filiale Airport Marketing Services (AMS) ont introduit le 5 février 2016 un recours en annulation devant le Tribunal de l’UE à l’encontr…

03/05/16

Online Platforms may face new EU legislation as from next year

A draft communication by the European Commission on Online Platforms and the Digital Single Market has suggested that new legislation may be needed to…

28/04/16

La taxe sur la speculation un investisseur averti en vaut deux

Depuis le 1er janvier 2016, les investisseurs particuliers doivent tenir compte de la taxe sur les plus-values boursières. Cette dernière prévoit une …