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

23/12/16

Court of Justice of the European Union: tax benefits for multinationals could form forbidden State aid (World …

On 21 December 2016, the Court of Justice of the European Union (CJ) rendered its judgement in the Commission v World Duty Free Group case (…

23/12/16

Italy joins the non-doms

The Italian Finance Act 2017 proposes a new tax regime for new Italian residents to be subject to Italian taxes only on their Italian sourced income. …

23/12/16

Budget 2017 – Program Law adopted - impact on company cars, dividends and liquidation reserves

The 2017 Program law has been adopted by the Parliament on 22 December 2016. The provision of a company car used for private purposes b…

23/12/16

Belgian excess profit provision: recovery procedure has been enacted

Belgium has adopted on 22 December 2016 a law with regard to the Belgian excess profit provision. The law, which has been drafted in coopera…

22/12/16

De burgerlijke maatschap is geen fiscaal misbruik

Eind november was er heel wat te doen rond een ruling van de Vlaamse Belastingdienst (VLABEL) over een schenking van deelbewijzen van een burgerlijke …

21/12/16

State aid update – Public version final Apple decision sheds light on European Commission

On 19 December 2016, the European Commission (Commission) published its final decision in the formal state aid investigation into two advance pricing …

13/12/16

Advocate General ECJ: Fairness Tax contrary to art. 4 Parent-Subsidiary Directive

In a case pending before the European Court of Justice, the Court has been asked to determine whether the Belgian “Fairness Tax” is compatible with th…

09/12/16

When the walls (and the competition authorities) have ears…

Your company is involved in a cartel investigation: the competition authority conducting it believes that your company made price agreements and excha…

09/12/16

Stopzetting onderzoek Belgische Mededingingsautoriteit na verbintenissen Immoweb

Op 16 November 2016 heeft de Belgische Mededingingsautoriteit haar onderzoek ten aanzien van de populaire vastgoedsite Immoweb stopgezet naar aanleidi…

06/12/16

Regering stelt nieuwe aftrek innovatieinkomsten voor

Op de ministerraad van 2 december 2016 bereikten de regeringspartijen een akkoord over een nieuwe aftrek voor innovatie inkomsten. Deze nieuwe aftrek …

06/12/16

EU Commission proposes legislation on modernising VAT for cross-border e-commerce

On 1 December 2016, the European Commission (“the Commission”) proposed changes to the EU VAT Directive for cross-border “B2C e-commerce”. The proposa…

02/12/16

Year End Tax Bulletin 2016

This Year End Tax Bulletin summarises the most significant 2016 tax developments in our home markets, the Benelux and Switzerland, and highlights the …

29/11/16

Launch of multilateral treaty to implement BEPS measures

On 24 November 2016, a group of more than 100 jurisdictions concluded negotiations on a multilateral instrument (“MLI”) that will modify the applicati…

25/11/16

ECJ clarifies that “rights in rem” under Art. 5 Insolvency Regulation also includes “rights in rem” of public …

On 26 October 2016, the Court of Justice of the European Union has rendered a decision (case C-195/15) on the interpretation of “rights in rem” under …

25/11/16

Publication of implementing decree on Belgian specialised real estate investment funds

The Royal Decree of 9 November 2016 on Belgian specialised real estate investment funds has been published in the Belgian Official Gazette of 18 Novem…

23/11/16

European in-depth investigation into Brussels Airlines and TAP Portugal code-sharing

The European Commission announced on 27 October 2016 that it had issued a Statement of Objections to Brussels Airlines and TAP Portugal on their code-…

22/11/16

Regularisatie van ontdoken Vlaamse belastingen in de maak

Sinds 1 augustus 2016 kan men ontdoken federale belastingen regulariseren. De federale wet voorziet ook in de mogelijkheid om gewestelijke belastingen…

21/11/16

No licence needed for the ‘public lending’ of digital copies of books

The Court of Justice of the European Union (“CJEU”) in the VOB v. Stichting Leenrecht case (C-174/15) has recently provided some clarificati…

17/11/16

Advocate General Wahl concludes that the Court of Justice of the EU should uphold Intel’s appeal against the E…

Advocate General Wahl concludes that the Court of Justice of the EU should uphold Intel’s appeal against the EUR 1.06 billion fine for abuse of domina…

14/11/16

EU charge sheet suggests that Google is illegally tying Android to Internet search n contracts with smartphone…

According to the new charge sheet sent to Google by the European Commission, the search engine would be tying its Android to Internet search in contra…

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

23/12/16

Court of Justice of the European Union: tax benefits for multinationals could form forbidden State aid (World …

23/12/16

Italy joins the non-doms

23/12/16

Budget 2017 – Program Law adopted - impact on company cars, dividends and liquidation reserves

23/12/16

Belgian excess profit provision: recovery procedure has been enacted

22/12/16

De burgerlijke maatschap is geen fiscaal misbruik

21/12/16

State aid update – Public version final Apple decision sheds light on European Commission

13/12/16

Advocate General ECJ: Fairness Tax contrary to art. 4 Parent-Subsidiary Directive

09/12/16

When the walls (and the competition authorities) have ears…

09/12/16

Stopzetting onderzoek Belgische Mededingingsautoriteit na verbintenissen Immoweb

06/12/16

Regering stelt nieuwe aftrek innovatieinkomsten voor

06/12/16

EU Commission proposes legislation on modernising VAT for cross-border e-commerce

02/12/16

Year End Tax Bulletin 2016

29/11/16

Launch of multilateral treaty to implement BEPS measures

25/11/16

ECJ clarifies that “rights in rem” under Art. 5 Insolvency Regulation also includes “rights in rem” of public …

25/11/16

Publication of implementing decree on Belgian specialised real estate investment funds

23/11/16

European in-depth investigation into Brussels Airlines and TAP Portugal code-sharing

22/11/16

Regularisatie van ontdoken Vlaamse belastingen in de maak

21/11/16

No licence needed for the ‘public lending’ of digital copies of books

17/11/16

Advocate General Wahl concludes that the Court of Justice of the EU should uphold Intel’s appeal against the E…

14/11/16

EU charge sheet suggests that Google is illegally tying Android to Internet search n contracts with smartphone…