Nieuws & Publicaties

01/03/24

La société civile immobilière française est-elle visée par la taxe Caïman ?

Des milliers de Belges détiennent une résidence secondaire en France à travers une SCI française. Ils pourraient dans certains cas être visés par la t…

27/02/24

Belgium is getting ready for the Digital Services Act: Are you impacted?

On 17 February 2024, the EU Digital Services Act became fully applicable to online intermediaries and platforms (online marketplaces, social networks,…

26/02/24

EPPO – First ruling of the ECJ: a Solomon’s judgement on cross-border investigations

In its Grand Chamber judgement of 21 December 2023, the Court of Justice of the European Union rendered its very first decision on the functioning of …

21/02/24

Proposed EU Directive on harmonisation of avoidance actions to have limited effect on Belgian law

The principles outlined in the European Commission's proposal for a Directive harmonising certain aspects of insolvency law is not expected to lead to…

13/02/24

Schuldkwijtschelding binnen het kader van een reorganisatieakkoord voortaan belast

Het insolventierecht onderging recent een grote wijziging op het gebied van de reorganisatieprocedures. De fiscale wetgeving werd vervolgens aan deze …

12/02/24

Opgepast voor fiscaal misbruik bij afbraak- en heropbouwprojecten

In onze artikels van 28 november 2023 en 30 januari 2024 werd reeds uitvoerig ingegaan op de nieuwe BTW-regeling die vanaf 1 januari 2024 van toepassi…

09/02/24

Wage withholding tax exemption for shift work - important decision of the Constitutional Court

In a request for preliminary ruling, the Belgian Constitutional Court was asked to rule on the discriminatory character (or not) of one of the conditi…

09/02/24

EU Court of Justice: Parallel importer may not remove PPP batch number

On 7 December 2023, the EU Court of Justice (‘CJEU’) handed down its ruling in case C-830/21 between Syngenta Agro GmbH (‘Syngenta Agro’) and Agro Tra…

06/02/24

Surely the Kids are Safe? – What the European Commission’s Updated Guidance Says About Joint Venture Agreement…

On July 1, 2023, the European Commission’s revised Guidelines on Horizontal Cooperation Agreements entered into force (see our previous alert for a co…

02/02/24

State aid: The European Commission approves an Italian aid scheme for the launch of new air routes at Calabria…

On 15 January 2024, the European Commission approved a EUR 120 million Italian aid scheme for all airlines establishing new connections between one of…

01/02/24

European Court of Justice plays hardball in Sports rulings

The rulings by the European Court of Justice (ECJ) on the discretionary powers of international sports associations to authorise alternative competiti…

19/01/24

Competition law in 2024: putting theory into practice

023 marked the near finale of the European Commission’s overhaul of its competition policy, leaving only a few loose ends to tie up in 2024/2025. No…

10/01/24

Nieuwe regels voor kleine steunbedragen

Op 1 januari 2024 zijn de herziene algemene verordening inzake de-minimissteun (de-minimisverordening) en de verordening inzake de-minimissteun voor v…

09/01/24

Italië: nieuw gunstig belastingregime vervangt het “impatriati”-regime

Italië introduceert een nieuw gunstig belastingregime ter vervanging van de vroegere belastingvermindering van het “impatriati”-regime.

26/12/23

EU institutions agree on Corporate Sustainability Due Diligence Directive: what to expect?

In 14 December 2023, the Council of the European Union and the European Parliament agreed on a compromise text for the Corporate Sustainability Due Di…

25/12/23

Regulating the Buzzword – What the AI Act Means for Your Business

On Friday 8 December 2023, after a period of lengthy and intense negotiations, European legislators have reached a political agreement on the AI Act. …

22/12/23

De programmawet van eind 2023 met fiscale maatregelen is vandaag aangenomen

De fiscale wetten van eind 2023, zijn vandaag goedgekeurd door het parlement. Het wetsontwerp van de programmawet werd op 23 november voorgelegd aan d…

22/12/23

Belgian budgetary tax measures approved: what to expect as of 2024?

22/12/23

Belgium to tighten Cayman tax in 2024

A new law aimed at significantly tightening the Cayman tax was recently tabled in the Belgian parliament. The Cayman tax “version 2.1” reform, which i…

20/12/23

Revision of the European rules applying to de minimis aid

The Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the Eur…