News & Articles

13/02/24

Waiver of debt in a reorganization agreement is now taxed

Recently, insolvency law was fundamentally amended in terms of reorganization procedures. The tax legislation was subsequently adapted to these new pr…

12/02/24

Opgepast voor fiscaal misbruik bij afbraak- en heropbouwprojecten

In onze artikels van 28 november 2023 en 30 januari 2024 werd reeds uitvoerig ingegaan op de nieuwe BTW-regeling die vanaf 1 januari 2024 van toepassi…

09/02/24

Wage withholding tax exemption for shift work - important decision of the Constitutional Court

In a request for preliminary ruling, the Belgian Constitutional Court was asked to rule on the discriminatory character (or not) of one of the conditi…

09/02/24

EU Court of Justice: Parallel importer may not remove PPP batch number

On 7 December 2023, the EU Court of Justice (‘CJEU’) handed down its ruling in case C-830/21 between Syngenta Agro GmbH (‘Syngenta Agro’) and Agro Tra…

06/02/24

Surely the Kids are Safe? – What the European Commission’s Updated Guidance Says About Joint Venture Agreement…

On July 1, 2023, the European Commission’s revised Guidelines on Horizontal Cooperation Agreements entered into force (see our previous alert for a co…

02/02/24

State aid: The European Commission approves an Italian aid scheme for the launch of new air routes at Calabria…

On 15 January 2024, the European Commission approved a EUR 120 million Italian aid scheme for all airlines establishing new connections between one of…

01/02/24

European Court of Justice plays hardball in Sports rulings

The rulings by the European Court of Justice (ECJ) on the discretionary powers of international sports associations to authorise alternative competiti…

19/01/24

Competition law in 2024: putting theory into practice

023 marked the near finale of the European Commission’s overhaul of its competition policy, leaving only a few loose ends to tie up in 2024/2025. No…

10/01/24

New rules for small amounts of aid

On 1 January 2024, the revised general regulation on de minimis aid (the de minimis Regulation) and the regulation on de minimis aid for providers of …

09/01/24

Italië: nieuw gunstig belastingregime vervangt het “impatriati”-regime

Italië introduceert een nieuw gunstig belastingregime ter vervanging van de vroegere belastingvermindering van het “impatriati”-regime.

26/12/23

EU institutions agree on Corporate Sustainability Due Diligence Directive: what to expect?

In 14 December 2023, the Council of the European Union and the European Parliament agreed on a compromise text for the Corporate Sustainability Due Di…

25/12/23

Regulating the Buzzword – What the AI Act Means for Your Business

On Friday 8 December 2023, after a period of lengthy and intense negotiations, European legislators have reached a political agreement on the AI Act. …

22/12/23

The programme law for the end of the year 2023, containing fiscal measures

The tax laws for the end of 2023 were passed today. The draft programme law had been submitted to the Chamber on 23 November 2023 and the draft law co…

22/12/23

Belgian budgetary tax measures approved: what to expect as of 2024?

22/12/23

Belgium to tighten Cayman tax in 2024

A new law aimed at significantly tightening the Cayman tax was recently tabled in the Belgian parliament. The Cayman tax “version 2.1” reform, which i…

20/12/23

Revision of the European rules applying to de minimis aid

The Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the Eur…

20/12/23

European Parliament Adopts Final EU Data Act

On November 9, 2023, the European Parliament has adopted the final version of the Data Act, marking a significant milestone in the evolving landscape …

18/12/23

European Data Protection Supervisor Releases New Opinion on the EU’s Proposed AI Act

On October 24, 2023, the European Data Protection Supervisor (EDPS), which is the supervisory authority for the EU institutions, bodies, offices and a…

15/12/23

Hybrid cartels: Belgian Competition Authority concludes first proceedings

On 23 October 2023, the Competition College of the Belgian Competition Authority (the BCA) handed down a decision condemning and imposing a fine of EU…

11/12/23

It’s Not Easy Being Green: The European Commission’s New Guidance On Sustainability Agreements

On July 1, 2023, the European Commission’s revised Guidelines on Horizontal Cooperation Agreements entered into force (see our previous alert for a co…