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.
On 1 December 2016, the European Commission (“the Commission”) proposed changes to the EU VAT Directive for cross-border “B2C e-commerce”. The proposa…
This Year End Tax Bulletin summarises the most significant 2016 tax developments in our home markets, the Benelux and Switzerland, and highlights the …
On 24 November 2016, a group of more than 100 jurisdictions concluded negotiations on a multilateral instrument (“MLI”) that will modify the applicati…
On 26 October 2016, the Court of Justice of the European Union has rendered a decision (case C-195/15) on the interpretation of “rights in rem” under …
The Royal Decree of 9 November 2016 on Belgian specialised real estate investment funds has been published in the Belgian Official Gazette of 18 Novem…
La Commission européenne a annoncé le 27 octobre 2016 avoir adressé à Brussels Airlines et TAP Portugal une Communication des Griefs concernant le par…
Sinds 1 augustus 2016 kan men ontdoken federale belastingen regulariseren. De federale wet voorziet ook in de mogelijkheid om gewestelijke belastingen…
The Court of Justice of the European Union (“CJEU”) in the VOB v. Stichting Leenrecht case (C-174/15) has recently provided some clarificati…
Advocate General Wahl concludes that the Court of Justice of the EU should uphold Intel’s appeal against the EUR 1.06 billion fine for abuse of domina…
According to the new charge sheet sent to Google by the European Commission, the search engine would be tying its Android to Internet search in contra…
It has been reported that high officials within the European Commission have stated that more cartel cases against car-parts manufacturers are likely …
La Commission européenne vient de lancer une consultation publique pour évaluer les aspects procéduraux et juridictionnels du contrôle des concentrati…
On 7th October 2016, the European Commission launched a public consultation in order to seek feedback from citizens, businesses, associations, public …
Agreements or clauses that confer jurisdiction to a state court are of great importance in international litigation. The reason for parties to agree o…
A code of conduct for mobile health (mHealth) apps has been drafted by the European Commission (the “Code of Conduct”) to guide mHealth-app developers…
On 14 July 2016 the United States Court of Appeals for the Second Circuit (the Court of Appeals) rendered a judgment in the “Warrant case” (or the “Mi…
On 22 September 2016, the Court of Justice of the European Union (“CJEU”) rendered an interesting judgment in case C‑223/15 regarding the question whe…
On 25 October 2016, the European Commission published a proposal for a Directive to neutralise hybrid mismatch structures involving third (non-EU) cou…
La Commission européenne a adopté le 21 septembre 2016 cinq décisions précisant la notion d’activités purement locales, sortant du champ d’application…
Alors que le gouvernement se déchire sur l’instauration d’une taxation des plus-values sur actions à l’impôt des personnes physiques (IPP), les contri…
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