Actualités et articles

15/02/16

Elargissement de la taxe caïman: les SICAV dédiées luxembourgeoises dans la ligne de mire

La fameuse taxe Caïman (également dénommée taxe par transparence) prévoit en substance que les personnes physiques belges, fondateurs ou bénéficiaires…

15/02/16

Court of Justice clarified the concept of a concerted practice for unilateral announcements

On 21 January 2016, the Court of Justice interpreted in its preliminary ruling in Eturas what constitutes a concerted practice in the contex…

11/02/16

Hervorming van het EU merkenrecht

De Verordening n°2015/2424[1] tot wijziging van de Verordening inzake het Gemeenschapsmerk werd op 24 december 2015 gepubliceerd en zal in werking tre…

11/02/16

Court of Justice reduced fine imposed on Galp Energía España and acknowledged excessive duration of General Co…

On 21 January 2016, the Court of Justice handed down its judgment on appeal brought by three legal entities of the Galp Energía group ("Galp…

10/02/16

Anti Tax Avoidance Directive: Impact of the new interest limitation rules for Belgian companies

08/02/16

Court of Justice confirmed independence of EU and national leniency programmes

On 20 January 2016, the Court of Justice ruled on the relationship between leniency applications submitted to the Commission and to national comp…

08/02/16

The notional interest deduction is alive and kicking! The Fortum case

The Belgian tax authorities do not hesitate to deny, in certain situations, the notional interest deduction to Belgian companies belonging to multinat…

05/02/16

Entry into force of EU trade mark reform package

EU trade mark reform is finally happening, as on 15 December 2015 the EU trade mark reform package was adopted by the European Parliament.

04/02/16

L'Europe se dote d'un nouvel outil pour assurer la cyber-sécurité

Fin décembre 2015, le Conseil et le Parlement européen sont parvenus à un accord sur le projet de directive dite "cyber-sécurité".  Le texte fina…

29/01/16

Warm-Up to the GDPR

Now that the holidays are behind us, with the exception of a belated New Year's drink here and there, it's business as usual and thus time to dig a li…

28/01/16

Modification de la définition de petites et microsociétés : impact sur l'exonération de versement pour les ent…

Certains avantages fiscaux s’appliquent uniquement aux petites et/ou microsociétés. Une loi a donné une nouvelle définition à ces deux concepts à part…

25/01/16

The General Court of the EU has annulled the European Commission’s decision declaring that part of the Spanish…

The General Court of the EU has annulled the European Commission’s decision declaring that part of the Spanish Tax Lease System constituted a state ai…

20/01/16

The General Court annuls fines totaling €790 million to airlines participating in a cartel

In February 2006, following an earlier application for immunity under the 2002 Leniency Notice, the European Commission carried out unannounced inspec…

19/01/16

La fiscalité des droits intellectuels au Luxembourg: évolutions récentes et perspectives d’avenir

Les sociétés luxembourgeoises sont en principe soumises à l’impôt sur le revenu des collectivités (ci-après « IRC ») de 21 % majoré par une contributi…

15/01/16

State aid European Commission opens formal investigation into tax treatment of McDonald’s in Luxembourg

In the Commission’s preliminary view two tax rulings granted by Luxembourg to the US company McDonald’s in 2009 may have granted an advantageous treat…

12/01/16

Who are the NEMOs for day ahead and intraday market coupling?

On July 25, 2015 the Commission Regulation (EU) 2015/1222 of 24 July 2015 establishing a guideline on capacity allocation and congestion management (h…

11/01/16

General Court dismissed Orange Polska's appeal against abuse of dominance decision

On 17 December 2015, the General Court ("GC") handed down its judgment on appeal, dismissing the actions brought before it by Orange Polska S.A. …

06/01/16

General Court annulled Commission's EUR 790 million fining decision in Air Cargo case

On 16 December 2015, the General Court ("GC") annulled the Commission's fining decision holding 21 carriers liable for an infringement on the Air…

05/01/16

TAXE: Have We Taken the Right Path To Ensure Fairer and More Efficient Taxation in the European Union?

After the LuxLeaks affair in November 2014, the European Parliament established a special committee "on tax rulings and other measures similar in natu…

29/12/15

Bank Tax as from Assessment Year 2016

As part of the tax shift from labour to capital, banks and insurance companies will have to contribute an additional EUR 100 million to the Belgian bu…