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

13/04/15

CJEU, C More Entertainment, C-279/13: Live broadcasts of sporting fixtures on the internet can be protected

On 26 March 2015, the Court of Justice of the EU rendered another interesting judgment in relation to hyperlinks, following its Svensson (C-466/12) an…

09/04/15

Tax administration confirms continuous application of VAT exemption for services rendered to Belgian investmen…

In a decision dated 30 March 2015 (click here to view the text in French or in Dutch) , the Belgian tax administration has confirmed that all types of…

26/03/15

Belgium-Luxembourg cross-border workers

Belgium-Luxembourg cross-border workers: mutual agreement signed and information regarding evidence to support presence in Luxembourg published

25/03/15

Opinion of Advocate General Kokott on the future of SVHCs notification obligations

On 12 February 2015, Advocate General Kokott delivered an important Opinion in case C-106/14, FCD and FMB. The case is a request for a preliminary rul…

23/03/15

Volume rebates applied by bpost deemed non-discriminatory by the Court of Justice of the EU

On 11 February 2015, the Court of Justice of the EU rendered an important decision in response to a preliminary question submitted by the Brussels Cou…

20/03/15

EC In-depth investigation under State aid rules into the Belgian excess profits ruling system

Under Article 185, § 2, B of the Belgian Code on revenue taxes, an international group may ask for its taxes to be reduced by so-called excess profits…

19/03/15

ECJ Validates bpost’s Quantity Discount System as Not Discriminatory

On 11 February 2015, the Court of Justice of the European Union ("ECJ") ruled on a request for a preliminary ruling from the Brussels Court of Appeal …

18/03/15

EDs criteria still controversial for EU chemicals regulation

In February 2015 DG SANTE published its responses to the public consultation launched in December 2014 as part of the roadmap for identifying criteria…

13/03/15

Advance tax payments – Percentages for tax year 2016

On 27 February 2015, the Belgian government took a decision on the rates for the advance tax payments for tax year 2016. Considering the low market ra…

12/03/15

Onroerende verhuur met BTW?! The saga continues

Het veroorzaakt vaak enige frustratie bij verhuurders: indien ze een gebouw nieuw hebben aangekocht, opgetrokken of verbouwd, hebben ze uiteraard BTW …

02/03/15

Is een IP-adres een persoonsgegeven? Het Europees Hof van Justitie moet beslissen…

Het Duitse Bundesgerichtshof stelde enkele dagen geleden twee prejudiciële vragen aan het Hof van Justitie van de Europese Unie om te achterhalen of I…

01/03/15

Constitutional Court rules: different tax treatment of capital reduction is not discriminatory

On 19 February 2015, the Belgian Constitutional Court ruled that the tax treatment of income from a capital reduction in the hands of a Belgian compan…

24/02/15

Additional wave of tax audits to be expected with respect to withholding tax exemptions

During 2014, the Belgian tax authorities audited 2,000 companies for the correct application of these exemptions. Although we noticed that these …

24/02/15

The Court of Justice provides further guidance on long-term exclusive purchase/non-compete obligations

On 4 December 2014, the European Court of Justice (the "ECJ") issued an order addressing two preliminary questions from the Spanish Supreme Court conc…

20/02/15

Final registration round for chemicals under REACH

The European Regulation concerning the Registration, Evaluation, Authorisation and Restriction of Chemicals EC No 1907/2006 (REACH Regulation) …

18/02/15

The General Court of the EU annuls in part the European Commission's decision on Irish air travel tax

On 25 November 2014, the General Court of the EU annulled in part the Commission's decision that found that the exemption of transfer and transit pass…

08/02/15

Facilitation for Belgium-Luxembourg cross-border workers

The Belgian and Luxembourg governments had a joint meeting on 5 February in Brussels and came to an agreement with respect to cross-border employment …

07/02/15

Constitutional Court annuls the tax on conversion of bearer securities

On 5 February 2015, the Belgian Constitutional Court rendered a judgement that annuls tax on the conversion of bearer securities, due to its inco…

06/02/15

Onderworpenheid van intercommunales, intergemeentelijk samenwerkingsverbanden en projectverenigingen aan de ve…

In de op 19 december 2014 goedgekeurde Programmawet (Belgisch Staatsblad van 29 december 2014), wordt voorzien in de principiële onderworpenheid van i…

04/02/15

Websites Can Contractually Restrict Third Party Scraping of Their Data

E-commerce service providers can contractually prevent other websites from copying factual information from their website for commercial use, such as …

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

13/04/15

CJEU, C More Entertainment, C-279/13: Live broadcasts of sporting fixtures on the internet can be protected

09/04/15

Tax administration confirms continuous application of VAT exemption for services rendered to Belgian investmen…

26/03/15

Belgium-Luxembourg cross-border workers

25/03/15

Opinion of Advocate General Kokott on the future of SVHCs notification obligations

23/03/15

Volume rebates applied by bpost deemed non-discriminatory by the Court of Justice of the EU

20/03/15

EC In-depth investigation under State aid rules into the Belgian excess profits ruling system

19/03/15

ECJ Validates bpost’s Quantity Discount System as Not Discriminatory

18/03/15

EDs criteria still controversial for EU chemicals regulation

13/03/15

Advance tax payments – Percentages for tax year 2016

12/03/15

Onroerende verhuur met BTW?! The saga continues

02/03/15

Is een IP-adres een persoonsgegeven? Het Europees Hof van Justitie moet beslissen…

01/03/15

Constitutional Court rules: different tax treatment of capital reduction is not discriminatory

24/02/15

Additional wave of tax audits to be expected with respect to withholding tax exemptions

24/02/15

The Court of Justice provides further guidance on long-term exclusive purchase/non-compete obligations

20/02/15

Final registration round for chemicals under REACH

18/02/15

The General Court of the EU annuls in part the European Commission's decision on Irish air travel tax

08/02/15

Facilitation for Belgium-Luxembourg cross-border workers

07/02/15

Constitutional Court annuls the tax on conversion of bearer securities

06/02/15

Onderworpenheid van intercommunales, intergemeentelijk samenwerkingsverbanden en projectverenigingen aan de ve…

04/02/15

Websites Can Contractually Restrict Third Party Scraping of Their Data