FISCAAL RECHT


EU Commission Adopts New Rules for Distribution Agreements: What’s to Come for Distribution Relationships in the Digital Age?

EU Commission Adopts New Rules for Distribution Agreements: What’s to Come for Distribution Relationships in the Digital Age?
18/05/2022

On May 10, 2022, the European Commission adopted the new Vertical Block Exemption Regulation (VBER) and accompanying Vertical Guidelines. The new rules take into account the specific challenges brought 

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The annual tax on foreign UCIs: end of the judicial saga?

The annual tax on foreign UCIs: end of the judicial saga?
17/05/2022

Recently, the Belgian Supreme Court issued several judgements regarding the compatibility of the annual tax on undertakings for collective investment with double tax treaties. 

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The EU nears new rules to curb unfair competition from foreign subsidies

The EU nears new rules to curb unfair competition from foreign subsidies
16/05/2022

The EU is on course to secure new powers that will enable the Commission to review market-distorting subsidies from outside the block. The EC’s much debated proposal, published last year (see our reporting here), aims to fill a gap in the EC’s policy toolbox

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Insolvency | Back to the future with the Heiploeg ruling?

Insolvency | Back to the future with the Heiploeg ruling?
13/05/2022

After having almost killed the Belgian judicial restructuring procedure by transfer under judicial supervision (see our previous news on the topic), the European Court of Justice (“ECJ”) may have brought it back to life with the long-awaited Heiploeg ruling.

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New Vertical Block Exemption Regulation – What are the main changes?

New Vertical Block Exemption Regulation – What are the main changes?
11/05/2022

On 10 May 2022, the EU Commission adopted new Vertical Block Exemption Regulation (“VBER”) and Vertical Guidelines following a thorough evaluation and review which started in 2018.

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Omzetting van de ECN+ richtlijn en invoering van een filing fee in concentratiezaken

Omzetting van de ECN+ richtlijn en invoering van een filing fee in concentratiezaken
10/05/2022

Het Belgisch mededingingsrecht werd op belangrijke punten hervormd door de wet van 28 februari 2022. De wet is enerzijds een omzetting in het Belgische recht van de ECN+-richtlijn. Anderzijds voert de wet een zogenaamde filing fee in voor concentratiemeldingen.

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Vraag om inlichtingen van de fiscus? Maak eerst uw AVG-analyse, antwoord pas daarna!

Vraag om inlichtingen van de fiscus? Maak eerst uw AVG-analyse, antwoord pas daarna!
03/05/2022

Persoonsgegevens  zijn vaak nuttige tools in het onderzoek door belastingautoriteiten. Ondernemingen worden dan ook met de regelmaat van de klok aangeschreven om persoonsgegevens te bezorgen, zoals gegevens van klanten, leveranciers, contactpersonen of werknemers. In een arrest van 24 februari 2022 (C-175/20) maakt het Hof van Justitie (“HvJ”) duidelijk dat ondernemingen die gegevens zonder verder onderzoek aan belastingautoriteiten bezorgen, hun eigen verplichtingen onder de “Algemene Verordening Gegevensbescherming” (“AVG”) dreigen te schenden.

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A tax shelter for video games?

A tax shelter for video games?
22/04/2022

After years of procrastination, in 2019, the tax shelter was extended to video games. It is based on the tax shelter for audiovisual productions with the application of specific provisions. However, it has not yet entered into force.

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Privacy Shield 2.0? – European Union and United States reach agreement in principle on a Trans-Atlantic Data Privacy Framework

Privacy Shield 2.0? – European Union and United States reach agreement in principle on a Trans-Atlantic Data Privacy Framework
21/04/2022

On 25 March 2022, the European Commission and the United States announced in various statements that they have reached an agreement in principle on a new Trans-Atlantic Data Privacy Framework.

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Update COVID-19 and cross-border employment: agreement with the Netherlands no longer applicable as from 1 July 2022

Update COVID-19 and cross-border employment: agreement with the Netherlands no longer applicable as from 1 July 2022
14/04/2022

In previous articles we referred to the official extension of the mutual agreement between Belgium and its neighboring countries (i.e. Germany, the Netherlands, France and Luxembourg) until 30 June 2022. The Belgian and the Dutch authorities have now officially confirmed that the application of the mutual COVID-19 agreement will not be extended (beyond 30 June 2022) and will therefore ultimately expire on 1 July 2022. 

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