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.
Is there any European liability principle for the holding company for a defaulting subsidiary?
The Court of Justice of the European Union (“ECJ”) overruled the General Court and OHIM in its judgment of 24 May 2012 by acknowledging the in se dist…
Regulation 883/2004 is the main instrument dealing with the coordination of the social security systems within the European Economic Area. One of the …
In een vorige nieuwsbrief werd al toelichting gegeven bij de nieuwe fiscale anti-misbruikbepalingen die door de regering Di Rupo werden ingevoerd. Van…
For nearly 30 years, Belgium has been well known for its attractive tax rules for group finance companies, international headquarters and cash-pooling…
On 10 May 2012, the Council of the European Union adopted the proposed regulation concerning the placing on the market and use of biocidal products ("…
On 30 March 2012, the European Commission published its Antitrust Manual of Procedures, comprising internal working documents on the procedures relati…
Le 8 mai 2012, Madame Sharpston, Avocat Général près la Cour de Justice de l'Union européenne (ci-après, « CJUE »), a rendu ses conclusions dans l'aff…
The regulatory landscape is changing rapidly for manufacturers and users of Bisphenol A (BPA), a substance allegedly susceptible to have endocrine dis…
Find below the summaries of recent substance approval decisions accordingly the transitional regime stipulated in Article 80 of Regulation 1107/2009 c…
The European Commission has published the REACH Review study on the scope of REACH and other relevant EU legislation to assess overlaps.
ECHA has announced that it will release a new version of IUCLID 5 in late May 2012 as well as a new version of REACH-IT later during the summer and th…
As interpreted by Advocate General Cruz Villalón in his opinion of 29 March 2012, Council Regulation 44/2001 on the jurisdiction and the recognition a…
In February 2012, the European Commission (the “Commission”) issued guidelines concerning the enforcement by EU customs authorities of intellectual pr…
On 30 March 2012, the European Commission published its Antitrust Manual of Procedures (the so-called “ManProc”), which comprises internal working doc…
On 19 April 2012, the Court of Justice of the European Union (“ECJ”) held that EU data protection rules do not preclude national legislation from prov…
Depuis le 1er janvier 2012, le calcul du montant de l’avantage en nature que constitue l’utilisation à des fins privées d’une voiture de société a été…
Fiscal residency Recent jurisprudence reconfirms the importance of the correct interpretation and of the substance requirements for the "permanent hom…
Without any doubt the most "notorious" new tax rule, concerns the substantially modified article 344, § 1 of the Income Tax Code or the so-call…
Belgian tax law already provided for a debt-equity ratio of 7:1 for interest on loans paid to companies incorporated in tax havens or subject to a par…
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