DROIT FISCAL


Mergers to be controlled in both Brussels and London in case of no-deal Brexit

Mergers to be controlled in both Brussels and London in case of no-deal Brexit
22/03/2019

In a UK parliamentary vote on March 14, MPs voted to ask the EU for a delay to Brexit and rejected the idea of leaving the EU without a deal under any circumstances. 

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De Vlaamse sloop- en heropbouwpremie: richting een meer energieperformant gebouwenpark

De Vlaamse sloop- en heropbouwpremie: richting een meer energieperformant gebouwenpark
20/03/2019

Op vrijdag 1 februari 2019 werd de Vlaamse sloop- en heropbouwpremie definitief goedgekeurd door de Vlaamse regering.

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Berekening van het voordeel van alle aard voor de terbeschikkingstelling van een woning na recente rechtspraak

Berekening van het voordeel van alle aard voor de terbeschikkingstelling van een woning na recente rechtspraak
18/03/2019

U bent ongetwijfeld op de hoogte van de rechtspraak van de hoven van beroep van Gent (24 mei 2016 en 25 april 2017) en Antwerpen (24 januari 2017 en 27 juni 2017) welke de berekening van het voordeel van alle aard voor de terbeschikkingstelling van een woning, met toepassing van de coëfficiënt van 3,8 ongrondwettig bevindt. De fiscus heeft zich hierbij reeds neergelegd in zijn circulaire dd. 15 mei 2018.

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What about VAT after Brexit?

What about VAT after Brexit?
18/03/2019

Although the UK parliament ruled against the possibility of a ‘no deal’ Brexit, the outcome of the current UK political controversy remains uncertain. Both businesses and governments in both Great Britain and EU are preparing for every eventuality,

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Impact of Brexit on the litigation rules of the Brussels and Rome EU Regulations

Impact of Brexit on the litigation rules of the Brussels and Rome EU Regulations
15/03/2019

On 29 March 2019, the United Kingdom is supposed to leave the European Union as a consequence of the referendum held in the UK on 23 June 2016.  UK Parliament confirmed the leave decision of the referendum and UK Prime Minister May notified the start of the 2-year exit procedure foreseen in article 50 of the EU Treaty to EU President Tusk by letter of 29 March 2017[i]

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Belgium braces for Hard Brexit with draft law

Belgium braces for Hard Brexit with draft law
13/03/2019

On February 19, Belgium passed a draft law preparing itself for a Hard Brexit should the UK leave the European Union (EU) on the deadline of 29 March 2019 without a withdrawal agreement in place to regulate UK's departure and define its future relationship with the trading bloc.

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‘To be, or not to be’ ... Brexit, Act III (with apologies to William Shakespeare)

‘To be, or not to be’ ... Brexit, Act III (with apologies to William Shakespeare)
08/03/2019

On February 28, the House of Commons Public Accounts Committee issued a statement that it had published as evidence, a National Audit Office memorandum, “The UK border: preparedness for EU exit update”.

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European Parliament approves framework for screening of foreign direct investments into the EU

European Parliament approves framework for screening of foreign direct investments into the EU
27/02/2019

On 14 February 2019 the European Parliament approved an European wide framework for the screening of foreign direct investments into the EU (the Regulation).

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Belgian tax reporting obligations for benefits paid by foreign group companies

Belgian tax reporting obligations for benefits paid by foreign group companies
25/02/2019

As of 1 January 2019 Belgian based employers whose employees receive bonuses or other benefits from (a) foreign-based group company(ies) must withhold payroll taxes and report these benefits on a tax form 281.10 or 281.20 “as if they granted these benefits”. In the past, Belgian employers were only due to comply with these tax reporting obligations insofar they intervened (e.g. administratively and/or cost wise) in such grants and/or payments.

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Filmer la police ? La CJUE est plutôt favorable

Filmer la police ? La CJUE est plutôt favorable
18/02/2019

C’est un arrêt très attendu qui a été rendu par la CJUE la semaine passée : un citoyen peut-il, pour critiquer son comportement, filmer la police en activité et surtout diffuser les images ? La réponse était connue pour ce qui concerne la prise d’image. Mais qu’en est-il de la diffusion ? Via une interprétation extensive de l’exception de journalisme, la CJUE ouvre très largement la porte.

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