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

24/05/12

European Commission publishes REACH scope review

The European Commission has published the REACH Review study on the scope of REACH and other relevant EU legislation to assess overlaps.

22/05/12

ECHA will start publishing more information on chemical substances

ECHA has announced that it will release a new version of IUCLID 5 in late May 2012 as well as a new version of REACH-IT later during the summer and th…

21/05/12

ECJ: Advocate General Reopens Door for Interim Cross-border Injunctions in Patent Cases

As interpreted by Advocate General Cruz Villalón in his opinion of 29 March 2012, Council Regulation 44/2001 on the jurisdiction and the recognition a…

19/05/12

European Commission Issues Guidelines on Border Measures regarding Counterfeits in Transit

In February 2012, the European Commission (the “Commission”) issued guidelines concerning the enforcement by EU customs authorities of intellectual pr…

14/05/12

European Union: European Commission publishes internal procedures under Articles 101 and 102 TFEU

On 30 March 2012, the European Commission published its Antitrust Manual of Procedures (the so-called “ManProc”), which comprises internal working doc…

11/05/12

ECJ: EU Data Protection Rules Do Not Preclude Obtaining IP addresses of Copyright Infringers

On 19 April 2012, the Court of Justice of the European Union (“ECJ”) held that EU data protection rules do not preclude national legislation from prov…

30/04/12

New regulations on the cars of company

Since January 1st 2012, the calculation of the amount of the advantage in kind of a car company has been changed for the employee who has a company ca…

30/04/12

OTHER TAX NEWS: COMPETENCE TO TAX

Fiscal residency Recent jurisprudence reconfirms the importance of the correct interpretation and of the substance requirements for the "permanent hom…

26/04/12

NEW ANTI-ABUSE RULE

Without any doubt the most "notorious" new tax rule, concerns the substantially modified article 344, § 1 of the Income Tax Code or the so-call…

24/04/12

DEBT-EQUITY RATIO

Belgian tax law already provided for a debt-equity ratio of 7:1 for interest on loans paid to companies incorporated in tax havens or subject to a par…

22/04/12

CAPITAL GAINS ON SHARES REALIZED BY COMPANIES

Until recently, capital gains on shares were fully exempt from corporate income tax, provided that certain conditions are fulfilled. The most essentia…

20/04/12

BENEFITS IN KIND OF FREE HOUSING, ELECTRICITY AND HEATING

The taxable benefit in kind related to the free disposal of housing facilities enjoyed by a company director has almost doubled.

18/04/12

BENEFIT IN KIND OF COMPANY CARS

As explained in our previous newsletter (www.lydian.be , E-zine, "Changes in Belgian tax legislation), the Belgian Government has - as of January 1st,…

09/04/12

REACH: substance evaluation

REACH on cruise control: ECHA publishes its first Community Rolling Action Plan

07/04/12

Dangerous Preparations Directive recast

The European Commission, on 26 January 2012, adopted a proposal for a Directive of the European Parliament and of the Council on the classification, p…

22/03/12

Marco Del Corso and Phonographic cases, the notion of “communication to the public”

n two judgements of 15 March in Marco Del Corso (C-135/10) and Phonographic(C-162/10) cases, the Court of Justice of the European Union…

20/03/12

New Tax Measures in 2012: What to Expect

After lengthy negotiations to form a government, a political compromise was finally reached. Prime Minister Di Rupo announced in his State of the Uni…

19/03/12

The Notional Interest Deduction - Still Under Scrutiny

Eager to cut the budget deficit, Belgium’s Prime Minister Elio Di Rupo has proposed several measures to curtail the notional interest deduction (NID).…

19/03/12

LA DÉDUCTIBILITÉ FISCALE ET L’ŒUVRE D’ART… L’ENTENTE IMPOSSIBLE ?

La règle de principe de la non-déductibilité fiscale des œuvres d'art en tant que frais professionnels est relativement bien connue en Belgique. Relat…

15/03/12

Report on REACH Regulation enforcement efforts: overwhelming number of companies still failing to comply

Towards end-2011, the EU's Forum for Exchange of Information on Enforcement published a Facts Report on the Coordinated Forum REACH Enforcement Projec…

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

24/05/12

European Commission publishes REACH scope review

22/05/12

ECHA will start publishing more information on chemical substances

21/05/12

ECJ: Advocate General Reopens Door for Interim Cross-border Injunctions in Patent Cases

19/05/12

European Commission Issues Guidelines on Border Measures regarding Counterfeits in Transit

14/05/12

European Union: European Commission publishes internal procedures under Articles 101 and 102 TFEU

11/05/12

ECJ: EU Data Protection Rules Do Not Preclude Obtaining IP addresses of Copyright Infringers

30/04/12

New regulations on the cars of company

30/04/12

OTHER TAX NEWS: COMPETENCE TO TAX

26/04/12

NEW ANTI-ABUSE RULE

24/04/12

DEBT-EQUITY RATIO

22/04/12

CAPITAL GAINS ON SHARES REALIZED BY COMPANIES

20/04/12

BENEFITS IN KIND OF FREE HOUSING, ELECTRICITY AND HEATING

18/04/12

BENEFIT IN KIND OF COMPANY CARS

09/04/12

REACH: substance evaluation

07/04/12

Dangerous Preparations Directive recast

22/03/12

Marco Del Corso and Phonographic cases, the notion of “communication to the public”

20/03/12

New Tax Measures in 2012: What to Expect

19/03/12

The Notional Interest Deduction - Still Under Scrutiny

19/03/12

LA DÉDUCTIBILITÉ FISCALE ET L’ŒUVRE D’ART… L’ENTENTE IMPOSSIBLE ?

15/03/12

Report on REACH Regulation enforcement efforts: overwhelming number of companies still failing to comply