Actualités juridiques
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…
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…
Since 1 November 2026, product identifiers (PIDs) are mandatory in customs declarations for B2C distance sales up to €150, and a €2 handling fee per item applies. What do businesse…
Articles de droit
Selon la Cour de cassation (18 juin 2026), un contribuable sans comptabilit…
Dans un arrêt du 8 mai 2026, la Cour de cassation confirme qu’une taxation …
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.
VAT on abort costs in case of an unsuccessful takeover bid is deductible, provided the buyer intended to supply management services for consideration …
On 9th October 2018, The Hague Court of Appeal handed down its judgment in a long running appeal brought by the Dutch government against a judgme…
The Belgian government is contemplating to introduce a more general reporting and tax withholding obligation for Belgian companies/subsidiaries when b…
On 11 September the new Basic Regulation on aviation safety rules came into force including for the first time a new section for drones (Unmanned airc…
De discussie over de waardering van het vruchtgebruik lijkt wel een never ending story. Sinds 2016 heeft de Dienst Voorafgaande Beslissingen haar eige…
On 25 September 2018, the Board of Appeal of the European Chemicals Agency (''ECHA'') ruled in case A-008-2017, annulling the Agency’s decis…
On 7 August 2018, the Court of Justice of the European Union (the “ECJ”) delivered its first copyright judgment of 2018. The ECJ held in case C-161/17…
Last Friday, the Belgian Council of Ministers approved a draft bill of law aimed at fighting several situations of Belgian WHT (Withholding Tax) evasi…
On 12 September 2018, the European Parliament adopted a new draft Copyright Directive (the so called “Directive on Copyright in the Digital Single Mar…
In a recent judgement, the Court of Justice of the EU (CJEU) again confirmed the binding nature of an A1 form – even when issued retroactively – for b…
Een overdracht van onderneming vormt op zichzelf voor de overdrager of de verkrijger geen reden tot ontslag. Maar dat “ontslagverbod” vormt geen belet…
Belgium has an attractive special tax regime for foreign executives and specialised employees temporarily employed in Belgium. 8 August was its 35th (…
Following the communication of the Belgian tax authorities, Belgian companies (and foreign companies with a Belgian establishment) with a financi…
Le projet de loi a été déposé à la Chambre la 31 juillet 2018. Par conséquent, la mise en œuvre de cette réforme se confirme et il faut donc anticiper…
Het hof van beroep te Brussel treedt de rechtspraak van de fiscale rechter te Brussel bij met betrekking tot het verschillend tarief van de "kant…
Qualcomm has received an additional Statement of Objections (“SoO”) from the European Commission within the framework of a predatory pricing investiga…
On 22 March 2018, the Belgian Supreme Court (the “Supreme Court”) dismissed an appeal against an interim judgment of the Brussels Court of Appeal (the…
The European Commission has found that Google has been imposing illegal restrictions on Android device manufacturers and mobile network operators to c…
On 17 July 2018, the European Union and Japan successfully concluded negotiations on the reciprocal finding of an adequate level of protection for per…
The Belgian Tax Authorities have published a long awaited list of Frequently Asked Questions (FAQ) with respect to the Innovation Income Deduction (II…
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