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…
In de Kamer is op 28 oktober 2026 een nieuw wetsvoorstel ingediend dat artikel 2 van de wet van 8 november 2023 wil opheffen nog vóór de geplande inwerkingtreding op 1 september 20…
Onze manier van verplaatsen is de voorbije vijftig jaar ingrijpend veranderd. Elektrische fietsen, steps en deelwagens maken vandaag deel uit van het dagelijkse verkeer. De Wegcode…
Legal articles
Drawing on Belgian experience since 2023, this article examines how Directi…
According to the Court of Cassation (18 June 2026), a taxpayer without acco…
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.
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A think tank “Transport 2012” was dedicated to the specifics of the ports and has brought together Philippe Matthis (Managing Assistant Director), Emi…
In the near future the demographic growth in Brussels will be considerable: by 2020, there will be between 140,000 and 240,000 additional people. This…
The first think tank of the project “Transport 2012” led by CMS DeBacker focused on the issue of important transport facilities and their evolution as…
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…
Fiscal residency Recent jurisprudence reconfirms the importance of the correct interpretation and of the substance requirements for the "permanent hom…
The name of the early retirement has been modified – one speaks henceforth about “unemployment with employers’ intervention” (abbr. “UEI”) –, it is no…
The Law of December 28, 2011 and the Royal Decree of December 28, 2011 modifying the Royal Decree of May 3, 2007 on the system of early retirement in …
In order to face up the ageing of the Belgian population, the government has inserted in the project of general politic applicable for 2011 measures r…
Advisory Committees provide the advantage of a specialised Board of Directors dedicated to an optimised management of the company. Legal overview of t…
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…
It is quite common for a third party to participate in meetings of a board of directors of a limited liability company. Does the duty of discretion im…
A judgment of the Court of Cassation of 9 December 2010 has brought an end to the discussion on the datum of valorisation of the shares of a company i…
The new law of 8 January 2012 allows a mother company owning at least 90% of the shares of one of its subsidiaries to purchase the shares of minority …
A new proposal of European regulation intends to introduce civil liability of credit rating agencies towards investors.
A draft law aimed at amending the conditions of the pledge over moveable assets has been discussed and proposed by a group of experts. The proposals m…
The transposition of the Collateral Directive into Belgian law did not satisfy to the market needs. Only the pledges on financial instruments are take…
In its last circular, the FSMA expanded the reporting duties of management institutions.
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…
A dentist who broadcasts phonograms free of charge in his private dental practice is not making a 'communication to the public' within the meaning of …
ICANN, the governing body of the Internet, has received applications for more than 1,000 new domains with extensions such as “.sports”, “.hotel”, “.af…
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