News from and about the Belgian legal community, articles on legal and tax topics and legal library

31/01/20

Zaakvoerder van managementvennootschap = bedrijfsleider van cliënt van de managementvennootschap? Cassatie ver…

Op 14 november 2017 oordeelde het hof van beroep te Antwerpen dat de inkomsten uit een licentieovereenkomst moeten worden belast als bedrijfsleidersbe…

29/01/20

Flybe's rescue under State aid rules

The recent agreement between the UK Government and Flybe's major shareholders to avoid bankruptcy of the airline is making waves one year after its ta…

13/01/20

In-depth investigation by the European Commission into EUR 9 million Spanish aid to Air Nostrum

On 20 December 2019, the European Commission's decision to initiate the formal investigation procedure regarding a EUR 9 million aid from the Valencia…

06/01/20

Nieuwe Europese drempelbedragen voor overheidsopdrachten vanaf 1 januari 2020

De Europese verordeningen introduceerden nieuwe drempelwaarden voor overheidsopdrachten en concessies die onderworpen zijn aan de Europese bekendmakin…

27/12/19

ECJ rules that the Belgian dividend exemption was in breach of the Parent-Subsidiary Directive

In a 19 December 2019 judgment, the EU Court of Justice ruled that the method of exempting dividends applied in Belgium is an infringement on the EU's…

26/12/19

Commission opens preliminary investigation against Google and Facebook in relation to data-gathering practices…

The Commission has opened a preliminary investigation into potential anticompetitive datagathering practices, addressing requests for information to G…

26/12/19

CJ rules on restriction of eligibiltiy of energy tax rebate scheme

On 14 November 2019 the CJ issued a preliminary ruling in the (second) Dilly’s Wellnesshotel case (C-585/17). Austria decided to limit an existing ene…

19/12/19

CJ rules that non-EU pension funds can obtain the refund of dividend withholding tax

CJ rules that non-EU pension funds can obtain the refund of dividend withholding tax if they are comparable to domestic pension funds (College Pension…

12/12/19

Belgian legislator adopts Act transposing Directive 2018/822 on cross-border tax arrangements (DAC6)

The new Act, adopted on 10 December 2019, transposes Directive 2018/822 of 25 May 2018 on mandatory automatic exchange of information in the field of …

11/12/19

The EU reinforces the protection of whistleblowers

Directive 2019/1937 on the protection of persons who report breaches of EU law (or “whistleblowers”) was published on 26 November 2019.

09/12/19

Restrictions of cross-border sales under EU competition rules

Companies are in principle free to establish in Europe the distribution system that best serves their interests, including selective distribution wher…

09/12/19

Buying alliances in Europe are under threat

On Monday 18 November 2019 the Dutch Authority for Consumers and Markets ("ACM") announced that the regulator had dawn raided several large traders in…

06/12/19

De vrijheid van meningsuiting van werknemers geniet bescherming, maar is niet absoluut

Het ontslag omwille van een publicatie op het internet van een artikel, zonder bekendmaking van specifieke informatie over de werkgever en zonder enig…

05/12/19

European Green Deal : klimaatverandering topprioriteit voor de Europese Commissie

De strijd tegen klimaatverandering is voor Ursula von der Leyen, de nieuwe voorzitter van de Europese Commissie, topprioriteit. Haar zogenaamde Europe…

05/12/19

Meerwaarde op aandelen van een SCI

Zeer recentelijk sprak een Frans hof zich voor het eerst uit over de heffingsbevoegdheid bij een meerwaarde gerealiseerd op de aandelen van een Franse…

02/12/19

CJ rules on assessment of abusive practices and refusal to grant VAT deduction (Kuršu zeme)

On 10 July 2019, the CJ delivered its judgment in the case Kuršu zeme (C-273/18). The Latvian company SIA Kuršu zeme deducted input VAT charged to it …

29/11/19

Third country bids in EU procurement: always excluded?

The European Commission recently issued guidance on the participation of third country bidders in public procurement. It clarified bids may be exclude…

28/11/19

Ambtshalve ontheffing VAA kosteloze woning mogelijk? Grondwettelijk Hof beslecht eerstdaags

De werknemer / bedrijfsleider die een woning kosteloos ter beschikking krijgt gesteld door een rechtspersoon werd tot voor kort als volgt belast: geïn…

12/11/19

General Court sets framework for the Commission to enforce arm’s length transfer pricing under State aid rules…

On 24 September 2019, the General Court upheld the Commission’s decision that Fiat had received unlawful State aid from Luxembourg, and at the same ti…

06/11/19

European Commission gives green light for German rescue aid to Condor

On 14 October 2019, the European Commission (“Commission”) approved the German rescue aid to charter airline Condor under the EU State Aid r…

19/11/25

19/11/25

Hof van beroep te Gent bevestigt - nieuwe mildere strafwet heeft gevolgen voor oude belastingve…

14/08/25

14/08/25

Legal tech company Afriwise acquires LawExplorer and boosts regulatory intelligence in Africa

04/08/25

04/08/25

Promotion at DALDEWOLF

05/12/25

Belgium: Increase of the withholding tax on dividends – Does…

25/11/25

2026 Budget agreement – Tax and social measures

More News & Articles

31/01/20

Zaakvoerder van managementvennootschap = bedrijfsleider van cliënt van de managementvennootschap? Cassatie ver…

29/01/20

Flybe's rescue under State aid rules

13/01/20

In-depth investigation by the European Commission into EUR 9 million Spanish aid to Air Nostrum

06/01/20

Nieuwe Europese drempelbedragen voor overheidsopdrachten vanaf 1 januari 2020

27/12/19

ECJ rules that the Belgian dividend exemption was in breach of the Parent-Subsidiary Directive

26/12/19

Commission opens preliminary investigation against Google and Facebook in relation to data-gathering practices…

26/12/19

CJ rules on restriction of eligibiltiy of energy tax rebate scheme

19/12/19

CJ rules that non-EU pension funds can obtain the refund of dividend withholding tax

12/12/19

Belgian legislator adopts Act transposing Directive 2018/822 on cross-border tax arrangements (DAC6)

11/12/19

The EU reinforces the protection of whistleblowers

09/12/19

Restrictions of cross-border sales under EU competition rules

09/12/19

Buying alliances in Europe are under threat

06/12/19

De vrijheid van meningsuiting van werknemers geniet bescherming, maar is niet absoluut

05/12/19

European Green Deal : klimaatverandering topprioriteit voor de Europese Commissie

05/12/19

Meerwaarde op aandelen van een SCI

02/12/19

CJ rules on assessment of abusive practices and refusal to grant VAT deduction (Kuršu zeme)

29/11/19

Third country bids in EU procurement: always excluded?

28/11/19

Ambtshalve ontheffing VAA kosteloze woning mogelijk? Grondwettelijk Hof beslecht eerstdaags

12/11/19

General Court sets framework for the Commission to enforce arm’s length transfer pricing under State aid rules…

06/11/19

European Commission gives green light for German rescue aid to Condor