Actualités juridiques
La circulaire 2026/C/94 confirme que les ASBL et fondations soumises à l’IPM calculent, déclarent et paient elles-mêmes le précompte mobilier sur leurs plus-values, au plus tard le…
Liedekerke lance une pratique dédiée au secteur non-marchand avec l’arrivée d’Antoine Druetz en qualité d’associé, accompagné d’Alix Degrez et de Fantine Miroir, à compter du 2 nov…
The Delegated Regulation revising the EMIR clearing thresholds was published in the Official Journal on 21 October 2026 and applies from 10 November 2026. Linklaters outlines the n…
Articles de droit
Selon la Cour de cassation (18 juin 2026), un contribuable sans comptabilit…
A judgment of the Ghent Enterprise Court of 5 August 2026 held an investor-…
Explication des nouvelles lois, régime et bilan d’application des dispositions légales, état de la jurisprudence : nous livrons des articles de droit ciblés et pratiques sur toute l’actualité juridique.
Ces articles s'adressent à tous les professionnels du droit qui recherchent des informations juridiques pertinentes sur une disposition précise ou souhaitent simplement se tenir au courant de l’actualité législative et juridique.
Comme indiqué dans la première partie de notre série d'articles sur l'abolition de la quasi-immunité, le principe de la « quasi-immunité de l'agent d'…
Small and micro-undertakings benefit from several exemptions. To be classified as a small or micro-undertaking, a company may not exceed certain thres…
One year after the introduction of Belgium's foreign direct investment (FDI) screening mechanism, the Interfederal Screening Commission (ISC) has publ…
The amount of litigation regarding environmental and climate change issues is, perhaps unsurprisingly, growing worldwide.[1] A significant portion of …
After a two-year journey since the EU Commission’s initial proposal in February 2022, the groundbreaking EU Directive on Corporate Sustainability Due …
On 30 June of this year, the first set of measures of the MiCa Regulation (“Markets in Crypto-Assets”) came into force. This Regulation introduces a h…
Challenging market conditions can cause sellers to be reluctant or unable to provide a comprehensive package of warranties. Coupled with the urgency t…
With the law of 4 May 2023, which entered into force on 1 August 2023 (the “Law”), the Belgian legislator provided a legal framework for the creation …
On 19 March 2024, the Regulation (EU) 2024/886 of 13 March 2024 as regards instant credit transfers in euro (the “Instant Payment Regulation”) was pub…
Même si l’octroi de dividendes est autorisé sur base des tests de bilan et de liquidité du droit des sociétés, la responsabilité des administrateurs p…
The Cooperation Agreement of 30 November 2022 establishing a foreign direct investment screening mechanism (‘FDI Regulation’) entered into force on 1 …
The “Law of 27 March 2024 on the digitisation of justice and miscellaneous provisions Ibis” (the Law) makes certain important amendments to the Belgia…
On 24 April 2024, the European Parliament approved the Directive on corporate sustainability due diligence (the Directive). The Council still needs to…
On 27 March 2024, Belgian Parliament adopted the law in respect of digitalisation of the Justice Department and miscellaneous provisions (the Law) whi…
In a previous e-zine, we discussed a Commission proposal (the Proposal) to accelerate the rollout of instant payments. Yesterday 19 March 2024, the ad…
With the Act of 27 March 2024 (the Act), the Belgian legislator introduces, among others, a shareholder approval requirement for transfers of signific…
On 22 March 2024, the Commission de Surveillance du Secteur Financier (CSSF), Luxembourg’s financial regulator, published two significant Communiqués …
Our era is marked by major technological developments, which can give rise to new risks and challenges. This is true for the financial sector, which i…
The principles outlined in the European Commission's proposal for a Directive harmonising certain aspects of insolvency law is not expected to lead to…
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