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!
A directive amending the Prospectus Directive and the Transparency Directive was published in the Official Journal of the European Union on 11 Decembe…
La rémunération variable est un facteur important de la compétitivité des entreprises. Ses critères de détermination permettent en outre à une entrepr…
La société holding est un organisme doté de la personnalité juridique, qui a pour vocation traditionnelle d’acquérir, détenir en portefeuille et gérer…
La déduction pour capital à risque, également appelée deduction des intérêts notionnels, est un sujet qui revient au devant de l’actualité depuis un p…
S’il fallait écouter certains hommes politiques, on en viendrait à croire que l’administration n’a que des pouvoirs, et les contribuables seulement de…
A l’occasion du jubilé du célèbre arrêt Brepols rendu par la Cour de cassation le 6 juin 1961, les fiscalistes belges se pencheront sur l’avenir à rés…
La vie d’une entreprise est en constant mouvement : nouveaux produits ou activités, nouveaux marchés, nouveaux concurrents. Fusions, scissions, filial…
On November 24 2010 the European Parliament voted overwhelmingly in favour of the European Commission's proposal to recast the EU Restriction of Hazar…
On December 16 2010 the European Commission announced that the European Parliament had finally reached an agreement with the EU Council over new rules…
European Commission adopts revised competition rules for horizontal co-operation, information exchange and standardisation.
La présente contribution a pour objet l’examen des nouvelles règles de concurrence européennes adoptées par la Commission européenne, le 14 décembre 2…
The Constitutional Court has published a preliminary ruling request from the Court of First Instance Liège of 3 November 2010 regarding the constituti…
The Court of Justice of the European Union has ruled that the Belgian supplementary municipal tax is incompatible with the free movement of capital. T…
The income that a Belgian resident receives from a French SCI (“société civile immobilière”) regarded as transparent for tax purposes is exclusively t…
In a 22 December 2010 decision in the case Solvay v Honeywell e.a., the District Court of The Hague has referred several questions to the Court of Jus…
By a recent decision, the Belgian VAT Authorities stated that clinical research is an activity that requires VAT. It is likely that researchers will (…
On 9 November 2010, the European Commission fined 11 air cargo carriers a total of €799,445,000 for operating a worldwide cartel which negatively affe…
The European Commission decided on 30 November 2010 to start formal proceedings against Google, accused of abusing its dominant position in online sea…
On 29 July 2010, the European Court of Justice stated that the provision of a voucher to an employee as part of its remuneration amounts to a supply o…
In compliance with its restructuring plan, ING will have to reimburse the aid money allocated by the Dutch government, before paying off the owners of…
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