TAX LAW


European Commission unveils its 'Fit for 55' package

European Commission unveils its 'Fit for 55' package
23/07/2021

On Wednesday 14 July 2021, the European Commission took a major step to accomplish its ambitious goal of making Europe the first climate neutral continent by 2050, by adopting a package of proposals for the EU's climate, energy, land use

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Het lot van liquidatiereserves bij geruisloze fusies en partiële splitsingen: verlies liquidatieheffing!

Het lot van liquidatiereserves bij geruisloze fusies en partiële splitsingen: verlies liquidatieheffing!
23/07/2021

Heel wat vennootschappen maken op vandaag gebruik van het regime van de liquidatiereserves. Mits betaling van een liquidatieheffing van 10% kunnen liquidatiereserves bij liquidatie van de vennootschap belastingvrij aan de aandeelhouder-natuurlijke persoon worden uitgekeerd

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Draft revised vertical regulation and guidelines

Draft revised vertical regulation and guidelines
22/07/2021

The European Commission takes a hard line against online platforms, dual distribution and MFNs

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EU and US Merger review and privacy law: Does the Google/Fitbit decision draw a line in the sand?

EU and US Merger review and privacy law: Does the Google/Fitbit decision draw a line in the sand?
19/07/2021

The interplay between merger enforcement and privacy policy has recently attracted significant attention. The key question is how, if at all, privacy concerns fall within the scope of merger review

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General Court of the CJ annuls State aid decision in Amazon case

General Court of the CJ annuls State aid decision in Amazon case
13/07/2021

The case concerned the arm’s length nature of a royalty paid by a Luxembourg operating company (LuxOpCo) to a Luxembourg partnership (LuxSCS) – a tax transparent entity in Luxembourg – for the use of certain intangibles

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Important update on payments to tax havens for assessment year 2021

Important update on payments to tax havens for assessment year 2021
06/07/2021

Companies making direct or indirect payments to recipients established in so-called tax havens are required to report these payments where they in total exceed EUR 100,000 during the taxable period. However, at the occasion of a new parliamentary question asked by Mr. Matheï on 30 June 2021, the Minister of Finance stated that “partially compliant” countries are also in scope of the reporting obligation for tax returns as from assessment year 2021.

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Supreme Court renders milestone ruling on legal certainty protecting taxpayers’ rights

Supreme Court renders milestone ruling on legal certainty protecting taxpayers’ rights
28/06/2021

On 4 June 2021, the Supreme Court (“Hof van Cassatie”/“Cour de cassation”) rendered a milestone decision accepting arguments developed by Eubelius both in appellate proceedings and before the Supreme Court.

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Updated FAQ on the temporary 6% VAT-rate for demolition and reconstruction

Updated FAQ on the temporary 6% VAT-rate for demolition and reconstruction
28/06/2021

The tax authorities published a new FAQ with some clarifications regarding the temporary favourable VAT-regime for demolition and reconstruction.

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Illegal uploads – CJEU’s landmark ruling for the platform economy

Illegal uploads – CJEU’s landmark ruling for the platform economy
24/06/2021

On 22 June 2021, the Grand Chamber of the Court of Justice of the European Union (“CJEU”) issued a ruling on the liability of platform operators with regard to illegal uploads of copyrighted content by their users.

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Verplichting voor financiële instellingen om in het verleden uit het buitenland gerepatrieerde geldmiddelen opnieuw onder de loep te nemen ?

Verplichting voor financiële instellingen om in het verleden uit het buitenland gerepatrieerde geldmiddelen opnieuw onder de loep te nemen ?
23/06/2021

De Nationale Bank van België heeft op 8 juni 2021 een circulaire uitgevaardigd die de correcte naleving van de waakzaamheidsverplichtingen die worden opgelegd door de antiwitwaswetgeving dient te verduidelijken,

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