FISCAAL RECHT


CJEU clarifies competence of non-lead supervisory authorities in cross-border GDPR infringements (C-645/19)

CJEU clarifies competence of non-lead supervisory authorities in cross-border GDPR infringements (C-645/19)
21/06/2021

On 16 February 2018, the Brussels Court of First Instance condemned Facebook, including Facebook Ireland Limited and Facebook Inc., for having tracked internet users without their knowledge or consent.

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Further guidance from the ECJ on VAT exemption for the management of special investment funds

Further guidance from the ECJ on VAT exemption for the management of special investment funds
21/06/2021

The European Court of Justice (ECJ) ruled that the VAT exemption for the ‘management of special investment funds’ may under certain conditions also encompass tax-compliance services, as well as the use of software designed for the management of special investment funds

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EU/US: Cross-border data flows - a necessary part of global trade

EU/US: Cross-border data flows - a necessary part of global trade
21/06/2021

Digital services and the data they generate are constantly growing in importance. Yet, restrictions of data flows are increasing. Cross-border data flows are essential to the global economy.

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Further guidance from the ECJ on VAT exemption for the management of special investment funds

Further guidance from the ECJ on VAT exemption for the management of special investment funds
21/06/2021

The European Court of Justice (ECJ) ruled that the VAT exemption for the ‘management of special investment funds’ may under certain conditions also encompass tax-compliance services, as well as the use of software designed for the management of special investment funds

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The ELTIF: amendments in the Belgian AIFM Law

The ELTIF: amendments in the Belgian AIFM Law
17/06/2021

On 19 April 2021, a draft law on diverse financial provisions (the “Draft Law”) was published. The Draft Law was adopted by the Parliament at the end of May. Amongst other things, it amends the Belgian AIFM Law to integrate the ELTIF fund status

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Europe proposes first-ever statutory framework for AI

Europe proposes first-ever statutory framework for AI
07/06/2021

Following its White Paper on AI in 2020, the European Commission released in April of this year a proposal for a regulation laying down harmonised rules on artificial intelligence (the "Regulation"). 

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Dividendes de sociétés française : circulaire du 28 mai 2021

Dividendes de sociétés française : circulaire du 28 mai 2021
07/06/2021

La date de dépôt des déclarations à l’impôt des personnes physiques approchant à grands pas, beaucoup de contribuables se demandent comment faire pour récupérer cette QFIE. Voici un petit guide pratique.

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VAT fixed establishment non-existing without staff

VAT fixed establishment non-existing without staff
07/06/2021

The European Court of Justice (ECJ) ruled in the highly anticipated Titanium case that own staff is required for a ‘fixed establishment’ for VAT. In the case at hand, real property used by the owner for leasing activities does not constitute a VAT fixed establishment

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More Brexit Consequences: the Situation of British EU Officials Having Acquired Belgian Nationality

More Brexit Consequences: the Situation of British EU Officials Having Acquired Belgian Nationality
02/06/2021

The withdrawal of the United Kingdom (UK) from the European Union (EU) has had – and will still have – numerous legal consequences in various areas. One of the dimensions that have less come under the spotlights concerns the UK nationals recruited by the EU institutions prior to the Brexit.

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COVID-19: EU General Court upholds Ryanair’s appeals against aid to KLM and TAP

COVID-19: EU General Court upholds Ryanair’s appeals against aid to KLM and TAP
01/06/2021

On 19 May 2021, in its judgments T-643/20 and T-465/20, the General Court of the European Union annulled two decisions of the European Commission authorising State aid in favour of the airlines KLM and TAP for lack of reasoning.

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