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.
De nieuwe regeling inzake de hoofdelijke aansprakelijkheid voor sociale en fiscale schulden bij werken in onroerende staat werd uitgebreid naar d…
Op 17 september 2015 heeft het Europees Hof van Justitie zijn oordeel geveld in de zaak Miljoen, Société Générale e.a. Het Hof oordeelt dat …
On 18 August 2015, the Omnibus Act of 10 August 2015 (the "Act") was published in the Belgian State Gazette, introducing three new measures to support…
The Belgian tax administration has just published a new circular letter pertaining to the income tax treatment of investment companies. The circular l…
Belgium and the United States of America (US) entered into a bilateral Agreement on 23 April 2014 aimed to improve international tax co…
As the budget deficit is increasing, the Belgian government has been actively looking to both cut expenses and increase tax revenue. Even though tax c…
Heel veel gemeenten – en in het bijzonder de kustgemeenten – heffen al jarenlang een taks op tweede verblijven. In de fiscale rechtspraak is al heel v…
The Belgian notional interest deduction (NID) rate for tax year 2017 (accounting years ending between 31 December 2016 and 30 December 2017,…
In a judgment of 4 March 2015 (case C-534/13, Ministero dell'Ambiente e della Tutela del Territorio e del Mare v Fipa Group Srl), the Court of Justice…
Companies subject to Belgian corporate income tax (residents or non-residents) have to declare direct or indirect payments exceeding EUR 100,000 to re…
On 25 June 2015, the Netherlands Authority for Consumers and Markets ("ACM") adopted several decisions sanctioning natural vinegar producers Burg and …
With the Program Law of 10 August 2015, the so-called “Cayman tax” has been implemented. Under this regime, certain legal constructions are treat…
Le Règlement Européen (UE) n° 650 du 4 juillet 2012 en matière de droit successoral est applicable sur la succession de personnes qui décède…
Op 28 juli 2015 publiceerde VLABEL een nieuw standpunt over het tegenbewijs dat moet worden geleverd in het kader van de gesplitste aankopen (fictiebe…
In recent years and as a result of consecutive State reforms, a series of former “national” taxes have been devolved to the Regions, which have the po…
On 17 July 2015, the Belgian Council of Ministers has approved the draft of a royal decree that will reform the system of patent fees for inventions a…
The proposal for a directive on the protection of undisclosed know-how and business information (trade secrets) seeks to align across the EU the exist…
De Programmawet van 19 december 2014 (B.S. 29.12.2014) voerde de mogelijkheid in voor een KMO-vennootschap om de gehele of gedeeltelijke winst na bela…
On 27 July 2015, the ECHA Board of Appeal adopted an important and a first of its kind decision (Case A-019-2013) with regards to the legal nature of …
Since 1 July 2014 and the entry-into-force of the 6th State Reform, the Regions have the authority to regulate matters related to tourism, which inclu…
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