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.
In the Commission’s preliminary view two tax rulings granted by Luxembourg to the US company McDonald’s in 2009 may have granted an advantageous treat…
On July 25, 2015 the Commission Regulation (EU) 2015/1222 of 24 July 2015 establishing a guideline on capacity allocation and congestion management (h…
On 17 December 2015, the General Court ("GC") handed down its judgment on appeal, dismissing the actions brought before it by Orange Polska S.A. …
On 16 December 2015, the General Court ("GC") annulled the Commission's fining decision holding 21 carriers liable for an infringement on the Air…
After the LuxLeaks affair in November 2014, the European Parliament established a special committee "on tax rulings and other measures similar in natu…
As part of the tax shift from labour to capital, banks and insurance companies will have to contribute an additional EUR 100 million to the Belgian bu…
A bill of law containing various provisions was recently submitted to Belgian Parliament. Amongst other measures this draft legislation contains …
La Cour de Justice de l’Union européenne (CJE) vient de se prononcer une fois encore sur la portée de l’exemption TVA pour « la gestion de fonds commu…
On 13 November 2015, the European Commission announced the opening of two separate in-depth investigations into plans of the French government to remu…
The new reference CO2 emission for calculating the taxable benefit in kind for the private use of a company car in the hands of company directors and …
Sous le sapin, une donation immobilière pour 2016? Le point sur la réduction des droits de donation sur les immeubles dans les trois régions.
Article 37 of the Act on Continuity of Enterprises states that "claims against the debtor related to services provided by its co-contractor during a j…
In today’s tax world, considering VAT in a timely manner is key to limiting the negative impact it can have on your transaction budget. VAT on transac…
On 11 November 2015, the Court of Justice ruled that national judges should, in certain circumstances, depart from a final judgment in order…
In een vorig artikel (24/10/2015) hebben wij de krachtlijnen van de regeling van de nieuwe permanente fiscale regularisatie kort toegelicht.…
In our Tax Newsletter of November 2014 we explained that the Minister of Finance decided to abolish the favourable regime whereby legal entities servi…
In order to make French social surtaxes, which are levied on investment income, compliant with EU legislation, the French State Secretary for the Budg…
On 26 November 2015, the Court of Justice ruled in case C-345/14 Maxima Latvija on a request for a preliminary ruling from the Supreme Court of L…
On 27 November 2015 the Council of Ministers revised the lists of tax havens that apply for the purposes of the so-called dividends-received deduction…
Le gouvernement vient d’adopter la première mesure de la réforme dite du « tax-shift* », à savoir la suppression des cotisations patronales de sé…
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