Nieuws uit en over de Belgische juridische wereld, artikelen over juridische en fiscale onderwerpen en juridische bibliotheek

23/02/18

Reform of Belgian Holding Regime: How to benefit from eligibility for exemption from capital gains tax on shar…

Formerly, capital gains on a company’s shares made by a company were exempt from tax, provided two conditions were met: (1) a taxation condition and (…

Lees Meer

21/02/18

Advocate General Wahl concludes that Ernst & Young did not violate gun-jumping rules in its 2013 takeover …

Gun-jumping rules prevent companies, subject to the obligation to notify, from completing a merger or acquisition, in whole or in part, prior to obtai…

Lees Meer

20/02/18

European Commission public consultation on EU funds for strategic infrastructure

This year, the European Commission must present proposals for the financial programmes for the post-2020 Multiannual Financial Framework. These progra…

Lees Meer

16/02/18

Dutch wage tax exemption withdrawals affecting Belgian residents’ Dutch pension schemes

Since end of last year, about 1,300 pensioners who receive benefits of EUR 25,000 or more per annum under a Dutch pension scheme and who are resident …

Lees Meer

13/02/18

The US government applies to intervene in Apple’s EU State Aid case for a second time

Apple and the Irish government have appealed the 2016 Commission’s Decision whereby Ireland was ordered to recover up to EUR 13 billion from the Ameri…

Lees Meer

08/02/18

Tax Ruling Service specifies “disproportional grant” of warrants or OTCs in two particular cases

In the past, the Tax Ruling Service has taken several decisions whereby it was not excluded that the grant of warrants/options on Beveks/Sicavs or the…

Lees Meer

08/02/18

The European Commission undertakes the review of SMEs’ definition

The European Commission is reviewing the definition of micro, small and medium-sized enterprises (SMEs) established by Recommendation 2003/361/EC of 6…

Lees Meer

06/02/18

EU Commission warns stakeholders of customs and indirect tax impact of Brexit

On 30 January 2018, the EU Commission issued a notice regarding the impact of Brexit in the field of customs and indirect taxation. In its …

Lees Meer

05/02/18

The Belgian corporate income tax reform

As announced since several months, the new Belgian corporate income tax reform was recently enacted by the law of 25 December 2017 (hereafter: “Law”),…

Lees Meer

02/02/18

Brexit Business Brief newsletter | The transition period

After the EU27 and the UK reached outline agreement on the terms of the UK’s withdrawal just before Christmas, we now await negotiations on the terms …

Lees Meer

02/02/18

Qualcomm fined for abusing exclusivity rebates

Qualcomm has been fined nearly EUR 1 billion over an exclusivity agreement with Apple. Under a 2011 agreement, Apple committed to exclusively sourcin…

Lees Meer

01/02/18

The European Commission fines Qualcomm EUR 997 million for abuse of dominance .

The Commission investigation has shown that Qualcomm held a dominant position in the worldwide market for Long-Term Evolution (LTE) baseband chipsets …

Lees Meer

30/01/18

European Commission assesses adequacy of General Food Law in food and feed industry

In an evaluation of the EU legislative framework for the 2002 General Food Law Regulation (GFLR), the European Commission has found that this framewor…

Lees Meer

26/01/18

Plus-values internes : premières décisions positives du SDA en cas de « vente » d’actions à une holding (parti…

Depuis la refonte du régime des plus-values internes par la Loi-programme du 25 décembre 2016, l’ « apport » d’actions par une personne phys…

Lees Meer

16/01/18

Les réductions de capital effectuées fin 2017 sont-elles vraiment à l'abri ?

Quelque 5.000 sociétés belges ont procédé à des réductions de capital avant la fin de l'année 2017. Ces opérations échappent à la nouvelle taxe frappa…

Lees Meer

15/01/18

Netherlands to become a new hub for international commercial dispute resolution

Recent years has seen a downward trend in international trade and commercial cases brought before Dutch courts. But with the Dutch parliament schedule…

Lees Meer

15/01/18

Clauses abusives et risques relatifs au taux de change dans le cadre de contrats de crédit à la consommation

Une banque roumaine a conclu un contrat de crédit avec un consommateur en franc suisse. En vertu d’une clause du contrat, les consommateurs se voyaien…

Lees Meer

11/01/18

EU issues draft guidance on data breach handling

There has been a lot to do about the changes that are to be implemented by companies processing personal data due to the GDPR. One of those changes is…

Lees Meer

10/01/18

La directive relative aux pratiques commerciales déloyales s’étend aux activités de recouvrement de créances

Gelvora UAB est une société de recouvrement de créances qui, en vertu d’un contrat de cession, avait acquis des créances.

Lees Meer

08/01/18

The Court of Justice of the EU nds that luxury goods’ suppliers can prevent authorized distributors from sell…

Coty Germany (“Coty”) is a luxury cosmetic goods’ supplier in Germany Coty preserves the luxury image of its products by marketing certain brands thro…

Lees Meer

05/12/24

05/12/24

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

19/11/24

19/11/24

Liberius welcomes new EU Competition and Trade Law Partner in Brussels

17/11/24

17/11/24

Toestemming voor boekenonderzoek: geen vrijgeleide voor fiscale visitatie

24/12/24

Reforming the public procurement regulatory framework?

18/12/24

European Commission consultation on the revision of its Stat…

Meer Nieuws & Publicaties

23/02/18

Reform of Belgian Holding Regime: How to benefit from eligibility for exemption from capital gains tax on shar…

21/02/18

Advocate General Wahl concludes that Ernst & Young did not violate gun-jumping rules in its 2013 takeover …

20/02/18

European Commission public consultation on EU funds for strategic infrastructure

16/02/18

Dutch wage tax exemption withdrawals affecting Belgian residents’ Dutch pension schemes

13/02/18

The US government applies to intervene in Apple’s EU State Aid case for a second time

08/02/18

Tax Ruling Service specifies “disproportional grant” of warrants or OTCs in two particular cases

08/02/18

The European Commission undertakes the review of SMEs’ definition

06/02/18

EU Commission warns stakeholders of customs and indirect tax impact of Brexit

05/02/18

The Belgian corporate income tax reform

02/02/18

Brexit Business Brief newsletter | The transition period

02/02/18

Qualcomm fined for abusing exclusivity rebates

01/02/18

The European Commission fines Qualcomm EUR 997 million for abuse of dominance .

30/01/18

European Commission assesses adequacy of General Food Law in food and feed industry

26/01/18

Plus-values internes : premières décisions positives du SDA en cas de « vente » d’actions à une holding (parti…

16/01/18

Les réductions de capital effectuées fin 2017 sont-elles vraiment à l'abri ?

15/01/18

Netherlands to become a new hub for international commercial dispute resolution

15/01/18

Clauses abusives et risques relatifs au taux de change dans le cadre de contrats de crédit à la consommation

11/01/18

EU issues draft guidance on data breach handling

10/01/18

La directive relative aux pratiques commerciales déloyales s’étend aux activités de recouvrement de créances

08/01/18

The Court of Justice of the EU nds that luxury goods’ suppliers can prevent authorized distributors from sell…