Actualités et articles

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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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18/12/24
European Commission consultation on the revision of its Stat…

On 11 December 2024, the European Commission launched a public consultation…

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16/12/24
Class 23 insurance: Opportunity for non-resident insurers to…

On 7 November 2024, the Court of Justice of the European Union (CJEU) hande…

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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

CJEU rules that national sports governing bodies can be subject to public procurement law

On 3 February 2021, the Court of Justice of the European Union (“CJEU”) issued an interesting ruling in a case involving the Italian football associat…

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State Aid in Times of COVID-19: European Commission Prolongs and Expands Temporary COVID-19 State Aid Framewor…

On January 28, 2021, the European Commission adopted its Fifth Amendment to the Temporary Framework for COVID-19 state aid measure…

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Extension of the Temporary Framework on state aid and COVID-19

The Temporary Framework adopted by the European Commission in March 2020 is based on Article 107(3)(b) TFEU  to remedy a serious disturbance acro…

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Is AstraZeneca obliged to supply the EU with sufficient Covid-19 vaccines?

The EU-AstraZeneca agreement imposes a “best reasonable efforts” obligation on AstraZeneca to manufacture and deliver its Covid-19 vaccine doses to th…

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Imputation de la QFIE sur les dividendes français : guide pratique à destination des investisseurs privés

Les investisseurs privés détenant des actions françaises dans leur portefeuille d'investissement sont sans doute conscients qu'ils ne perçoivent qu'un…

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DAC6 : formulaire de déclaration disponible !

Il était attendu (ou redouté), le formulaire de déclaration des « dispositifs transfrontières potentiellement fiscalement agressifs », …

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De CFC-regels in de vennootschapsbelasting : verschuiving van winst naar vluchtlanden geviseerd!

In de strijd tegen kunstmatige winstverschuivingen naar zogenaamde vluchtlanden kent ook België sinds aanslagjaar 2020 zogenaamde CFC-regels.

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Brexit deal & data transfers: a temporary relief

Amongst the (many) uncertainties linked to Brexit, its potential restrictive impact on data transfers between the European Economic Area (EEA) and the…

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TVA à 6 % pour la démolition et la reconstruction d’habitation

Les travaux de démolition et de (re)construction de biens immobiliers sont en principe soumis à une TVA au taux de 21 %.

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Belgian transitional regime for the UK insurance industry

On 1 January 2021, the Brexit transition period came to an end and the United Kingdom (“UK”) officially left the European Union. The UK can now no lon…

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Financial Services after Brexit: The continuity of legacy insurance contracts

On 1 January 2021, the UK left the EU’s Single Market and Customs Union. As a result, the UK has lost the rights and benefits it had as an EU-Member S…

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Digital Services Act: The European Commission Proposes An Updated Accountability Framework For Online Services…

On December 15, 2020, the European Commission (EC) presented its long-awaited proposal for a Digital Services Act (DSA), together with a pro…

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Financial Services after Brexit: no equivalence (yet), but a transitional regime for Belgium

After the Brexit, UK financial service providers no longer benefit from their previous passporting rights. The recent Trade and Cooperation Agreement …

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Draft of a new tax bill on securities accounts

The Belgian government has drafted a new bill to introduce a tax on securities accounts. This draft is currently being examined by the Belgian Parliam…

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Court of Justice confirms that taxi apps are in principle to be qualified as information society services

On 3 December 2020, the Court of Justice of the European Union (“CJEU”) delivered its ruling in the case Star Taxi App (C-62/19). The case c…

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Belgium introduces a wealth tax with new tax on securities accounts

As announced in a previous article, the Belgian government wants to introduce a new tax in succession to the annulled tax on securities accounts. The …

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Digital Markets Act: The European Commission Unveils Plans to Regulate Digital 'Gatekeepers'

On December 15, 2020, the European Commission (EC) published its proposal for a Digital Markets Act (DMA). The proposal aims to promote …

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Life after Brexit: an update on social security coordination

On 24 December 2020, after months of negotiations, the United Kingdom (“UK”) and the European Union (“EU”) finally reached a post-Brexit deal. The new…

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The Digital Services Act package: proposals published

Since our last ezine on this topic, a lot has changed. On 15 December 2020 (initially announced for 2 December 2020), the European Commissio…

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Commission presents its Digital Markets Act proposal

On 15 December 2020, the Commission presented its proposals for the (i) Digital Markets Act (“DMA”) and (ii) Digital Services Act (“DSA”). These are v…

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