Legal news
On 3 November 2026, CJEU Advocate General Szpunar delivered an Opinion examining when AI chatbots’ use of online news may infringe press publishers’ rights. His proposed approach d…
Circular letter 2026/C/94 confirms that non-profit organisations and foundations subject to the legal entities tax calculate, declare and pay the withholding tax on their capital g…
Since 1 November 2026, product identifiers (PIDs) are mandatory in customs declarations for B2C distance sales up to €150, and a €2 handling fee per item applies. What do businesse…
Legal articles
According to the Court of Cassation (18 June 2026), a taxpayer without acco…
In a judgment of 8 May 2026, the Court of Cassation confirms that an ex off…
Each day we publish several articles written by legal and tax specialists from law firms, notaries offices, the legal departments from payroll agencies and tax consultants.
It is the perfect way for lawyers at the Bar, in-house counsel, barristers, solicitors, notaries, bailiffs, paralegals and any other legal professional with an interest in Belgian and European law to keep informed of new legislative initiatives, case law, legal doctrine and all other legal developments on the Belgian legal scene!
The EU Council of Economy and Finance ministers (Ecofin) agreed at their meeting in Tallinn on 16 September 2017 that companies active in the ‘digital…
On 11 August 2017, an administrative circular letter was issued with respect to the Belgian exit taxation rules.
Grote multinationals zijn niet blij met de plannen van de federale regering om de vennootschapsbelasting te verlagen. Ze klagen o.a. over de niet-conc…
Een van de meest opmerkelijke maatregelen uit het Zomerakkoord van de regering Michel is ongetwijfeld de taks op effectenrekeningen. Vanaf 2018 is er …
According to the fourth Anti-Money Laundering Directive (2015/849), adopted by the European Parliament on 20 May 2015, one of the obligation…
In its decision of 17 May 2017, the Court of Justice of the European Union confirmed the illegality of the “Fairness Tax” under the Parent-Subsidiary …
On 26th May 2017, the Spanish government transposed Directive 2014/104 governing actions for damages for infringements of the National and European Co…
Le 24 avril 2014, le Royaume de Belgique et les Iles Caïmans ont signé un accord en vue de l’échange de renseignements en matière fiscale. Trois …
Les affaires Panama Papers et Bahamas Leaks ont dévoilé l’utilisation, par des particuliers fortunés, de structures offshore à des fins d’évasion fisc…
On 4 May 2017, the Court of Justice of the EU answered several prejudicial questions submitted by the Belgian tribunal of first instance regarding the…
You have regularized an offshore structure with the Belgian tax authorities (BTA). How should you report this in your tax return from the entry into f…
Dans ses conclusions rendues le 11 mai dernier, l’avocat général Maciej Szpunar considère que le service offert par Uber doit être qualifié de “servic…
Het artikel gaat vervolgens specifiek in op de excess profit rulings, die multinationals toelaten om een deel van hun overwinst (excess profit) uit in…
Pour l’avocat général de la Cour européenne de justice, la France ne devait pas notifier préalablement à la Commission européenne la loi pénale frança…
The European Commission has opened formal investigations against the companies Guess, Nike, Sanrio and Universal Studios.
On 15 May 2017, the European Commission opened a formal investigation into the pricing of medicines.[1] The Commission is investigating whether A…
On 11 May 2017, Advocate General Szpunar delivered his opinion in the case between an association of Barcelona taxi drivers (Elite Taxi) and Uber Syst…
Ce n’est un secret pour une personne: la Commission mène une croisade contre les aides d’État: outre l’Irlande (ruling Apple), elle a déjà assigné le …
Over de problematiek van de verhuur van een handelsfonds is er al veel inkt gevloeid. De fiscus blijft er in de praktijk (stevig) werk van maken om de…
On 10 May 2017, the European Commission (“Commission”) published its final Report on the e-commerce sector inquiry (“the Report”), aimed at identifyin…
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