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

06/04/23

French supermarket dawn raids down the drain

On 9 March 2023, the European Court of Justice (ECJ) ruled that the European Commission should properly record interviews if they are used to gather i…

04/04/23

Belgium agrees on core principles for implementation of the Global Minimum Tax for MNE’s and some additional t…

The Belgian government reached an agreement on the Federal budget. After long discussions within the government, a number of measures have been decide…

31/03/23

De fiscale regularisatie nadert de eindstreep

Het federaal wetgevend kader om tot fiscale of sociale regularisatie over te gaan loopt in 2023 ten einde. Intussen voeren de Belgische banken volop c…

31/03/23

The Digital Markets Act: Commission tackles Big Tech

Your undertaking develops and sells smartphone games. Most sales of your games are made through two or three app stores, which charge you a commission…

28/03/23

Private Equity and tax avoidance: Court of Appeal rules in favor of taxpayer

The Court of Appeal of Ghent recently ruled that the Tax Authorities are not authorized to apply the tax avoidance principle and the anti-abuse rule (…

27/03/23

European Parliament and Council ready to start negotiations on EU Data Act – Europe gets closer to adopting a …

In February 2022 the European Commission presented its proposal for the EU Data Act, which – if adopted - will introduce a far-reaching legal regime o…

17/03/23

Uitbreng van vastgoed middels uitonverdeeldheid: verkooprecht verschuldigd, de uitzonderingen niet te na gespr…

De uitbreng van vastgoed uit vennootschappen waarbij het vastgoed wordt overgeheveld naar de achterliggende aandeelhouders blijft een belangrijk item …

17/03/23

L’utilisation de la SOPARFI par des résidents belges et la montée en puissance de la substance économique…

Ce n’est un secret pour personne : de nombreux résidents belges détiennent des sociétés au Luxembourg à des fins fiscales. L’enquête LuxFiles, menée p…

10/03/23

State aid: the General Court of the EU annuls the decision of the European Commission in the Timișoara/Wizz Ai…

On 8 February 2023, the General Court of the EU annulled the European Commission decision that had concluded to the absence of aid granted by Timișoa…

04/03/23

Het fiscaal gunstregime voor auteursrechten anno 2023 hervormd – Welk nieuws onder de zon?

De hervorming van het gunstig fiscaal stelsel voor auteursrechtenvergoedingen was de voorbije weken en maanden niet weg te slaan uit het nieuws. Zowel…

03/03/23

Te veel of te weinig loon

In december vulde het Hof van Cassatie zijn rijke vracht aan loonarresten aan met twee uitspraken, waarvan het eerste betrekking heeft op te veel, het…

16/02/23

European Commission Seeks Stakeholders’ Views on Draft Foreign Subsidies Implementing Regulation

Last year, the European Union (EU) legislature adopted a far-reaching regulation aimed at tackling the distortive effects on EU markets of financial s…

16/02/23

Une fusion mère-fille aux prises avec la mesure anti-abus

Dans un jugement du 22 novembre 2022, le tribunal de première instance de Liège a validé l’application faite par le fisc de la mesure générale anti-ab…

13/02/23

Quand une régularisation fiscale tourne au vinaigre …

Il ressort d’une série de décisions judiciaires récentes que régulariser sa situation fiscale peut parfois se transformer en cauchemar. Ainsi, il peut…

13/02/23

The Court of Justice of the EU confirms the abuse of a dominant position by the Lithuanian national railway co…

On 12 January 2023, the Court of Justice of the EU confirmed the judgment of the General Court condemning Lithuanian State Railways for abuse of a dom…

08/02/23

The Unilever Court Case: national competition authorities can no longer simply disregard evidence submitted by…

On 19 January 2023, the Court of Justice of the European Union delivered a groundbreaking ruling stating that national competition authorities (hereaf…

04/02/23

De uitkering van liquidatiereserves als liquidatievoorschot - vrijgesteld van roerende voorheffing … of toch n…

Lang was onduidelijk of de vrijstelling ook geldt voor voorschotten die uit de liquidatiereserves worden geput na de ontbinding van de vennootschap, m…

24/01/23

Should employers reimburse monitor employees’ glasses? The ECJ ruling

On 22 December 2022, the European Court of Justice ruled on whether an employer must cover the cost of corrective glasses for a display screen employe…

24/01/23

Whistleblower regulations: federal public sector act adopted

Yet another update is called for regarding the transposition of the European Whistleblowing Directive (Directive 2019/1937) into Belgian law. In this …

23/01/23

The European Commission publishes the results of its evaluation of State aid rules regarding SGEI

On 1 December 2022, the European Commission published the results of the evaluation it launched on 17 June 2019 on the application of its State aid Re…

10/01/24

10/01/24

New LLM opportunity in Belgium: VUB-BSoG transforms its LLM to evening classes and announces ne…

18/12/23

18/12/23

Liberius welcomes a new EU Competition Partner in Brussels

04/12/23

04/12/23

Liberius welcomes a new EU Competition and Regulatory Partner in Brussels

26/04/24

Making the EU Courts More Efficient for Trade-Related Decisi…

25/04/24

Is de Kaaimantaks van toepassing op de Franse société civile…

More News & Articles

06/04/23

French supermarket dawn raids down the drain

04/04/23

Belgium agrees on core principles for implementation of the Global Minimum Tax for MNE’s and some additional t…

31/03/23

De fiscale regularisatie nadert de eindstreep

31/03/23

The Digital Markets Act: Commission tackles Big Tech

28/03/23

Private Equity and tax avoidance: Court of Appeal rules in favor of taxpayer

27/03/23

European Parliament and Council ready to start negotiations on EU Data Act – Europe gets closer to adopting a …

17/03/23

Uitbreng van vastgoed middels uitonverdeeldheid: verkooprecht verschuldigd, de uitzonderingen niet te na gespr…

17/03/23

L’utilisation de la SOPARFI par des résidents belges et la montée en puissance de la substance économique…

10/03/23

State aid: the General Court of the EU annuls the decision of the European Commission in the Timișoara/Wizz Ai…

04/03/23

Het fiscaal gunstregime voor auteursrechten anno 2023 hervormd – Welk nieuws onder de zon?

03/03/23

Te veel of te weinig loon

16/02/23

European Commission Seeks Stakeholders’ Views on Draft Foreign Subsidies Implementing Regulation

16/02/23

Une fusion mère-fille aux prises avec la mesure anti-abus

13/02/23

Quand une régularisation fiscale tourne au vinaigre …

13/02/23

The Court of Justice of the EU confirms the abuse of a dominant position by the Lithuanian national railway co…

08/02/23

The Unilever Court Case: national competition authorities can no longer simply disregard evidence submitted by…

04/02/23

De uitkering van liquidatiereserves als liquidatievoorschot - vrijgesteld van roerende voorheffing … of toch n…

24/01/23

Should employers reimburse monitor employees’ glasses? The ECJ ruling

24/01/23

Whistleblower regulations: federal public sector act adopted

23/01/23

The European Commission publishes the results of its evaluation of State aid rules regarding SGEI