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

Les contrats d’assurance dans le viseur de la taxe Caïman : uniquement en cas d’abus ?

Le 4 octobre dernier, le ministre des finances avait fait savoir, par un communiqué de presse, qu’il souhaitait faire entrer dans le champ d’applicati…

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The European Commission finds the International Skating Union’s (“ISU”) rules, which foresee significant penal…

The ISU is the only body recognised by the International Olympic Commi ee (“IOC”) in charge of managing gure skating and speed skating on ice. The ISU…

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European Commission consults on sustainable finance

On 13 November 2017, the European Commission launched a public consultation on sustainable finance to assess how asset managers and institutional inve…

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The Court of Justice dismisses the appeal brought by the Commission and confirms the unlawful classification o…

On 22 November 2017, the Court of Justice of the European Union ("CJEU") delivered its judgment in Case C-691/15 P European Commission v Bilbaína…

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Belgian corporate tax reform enacted by Parliament

On 22 December 2017, the Belgian Parliament approved the major corporate tax reform announced in July. The final Act is expected to be publi…

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CJEU does not allow too general anti-abuse and substance provisions for holding companies (Deister Holding an…

On 20 December 2017, the Court of Justice of the European Union (CJEU) issued its judgment in joined cases Deister Holding AG (C-504/16) and…

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Court of Justice Finds Prescription-support Software to Be a Medical Device

On 7 December 2017, the Court of Justice of the European Union (CJEU) ruled that to the extent software constitutes a medical device and bears the CE …

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European Commission approves easyJet's acquisition of certain Air Berlin assets

In August 2017, Air Berlin filed for insolvency. Air Berlin's insolvency administrator launched a sales process for Air Berlin assets, with a deadline…

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The Court of Justice of the EU clarifies antitrust exemption for agricultural associations (Judgement of 14 No…

In 2012, the French Competition Authority fined endive producers €4 million for alleged anticompetitive behaviour implemented by producer organisation…

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Belgian tax measures for maritime transport approved by the European Commission

In March 2015, Belgium notified the European Commission of the extension of a support scheme for maritime transport, which had in 2004 been authorized…

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Bijzondere liquidatiereserve & discriminatie – het Grondwettelijk Hof breidt toepassingsgebied uit tot aan…

De wetgever heeft geleidelijk een einde gemaakt aan de fiscale gunstregeling die de zogenaamde “liquidatieboni” in tegenstelling tot dividenden genote…

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New VAT rules concerning place of supply of certain transport services

Royal VAT Decree n° 57 has been replaced by a new Royal VAT Decree n° 57 aiming to simplify the VAT treatment of B2B freight (and related) s…

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Tax Rulings vs State Aids : European Commission 1 – Ireland 0

That title is normally used in sport games rather for than tax or competition issues. Nevertheless, it reflects the fact that the European Commission …

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Tax reform and its impact for the real estate sector

We would like to inform you about the details of the tax reform based on the draft bill submitted to the Council of State for comments.

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CJEU Upholds Prohibition on the Sale of Luxury Goods via Branded Third-party Internet Platforms

The Court of Justice of the EU (CJEU) has just ruled, in the context of a selective distribution system for luxury goods, that contractual clauses pro…

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EU adopts list of non-cooperative jurisdictions for tax purposes (black list)

On 5 December 2017, the Economic and Financial Affairs Council (ECOFIN) determined a list of 17 non-cooperative jurisdictions, i.e. the EU black list.…

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The General Court of the EU annuls the Commission’s clearance decision of Liberty Global’s acquisition of Zigg…

In October 2014, the European Commission approved the proposed acquisition of Dutch cable TV operator Ziggo by Liberty Global, subject to commitments.…

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Total diet replacement products: EU Commission specifies compositional and labelling requirements

As of 27 October 2022, a new framework of rules will apply to total diet replacement products, both in terms of compositional and labelling requiremen…

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Commission’s green light for the acquisition of Banque Internationale à Luxembourg by the Chinese Legend Holdi…

On 9 October 2017, Chinese company Legend Holdings Corporation notified the European Commission of its plan to acquire sole control of Banque Internat…

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Tax shelter voor investeringen in startende micro-ondernemingen via crowdfundingplatform stijgt retroactief va…

Vous avez réalisé un investissement dans une micro-entreprise qui débute via un véhicule d’investissement en 2016 et vous ou votre comptable avez uniq…

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