Nieuws uit en over de Belgische juridische wereld, artikelen over juridische en fiscale onderwerpen en juridische bibliotheek

13/11/18

Ongrondwettelijk voordeel alle aard bedrijfswoning – ook voor het verleden? Verzoek tot ambtshalve ontheffing …

Zoals inmiddels genoegzaam bekend, is de wettelijke regeling inzake de forfaitaire waardering van het voordeel van alle aard voor de kostelo…

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12/11/18

CJEU: VAT on share disposal costs recoverable in certain cases

VAT on costs incurred in connection with an envisaged share disposal is in principle not recoverable. However, if the reason for the disposal lies in …

Lees Meer

09/11/18

CJEU gives guidance on self-cleaning in relation to competition law infringements

In a recent judgement of 24 October 2018 (n° C-124/17, Vossloh Laeis GmbH v. Stadtwerke München GmbH), the European Court of Justice (CJEU) answers tw…

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05/11/18

European Commission charges Slovak rail company with dawn raid obstruction

On 25 September 2018, the European Commission sent a Statement of Objections to ZSSK, a Slovak rail company, alleging that it had obstructed a dawn ra…

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30/10/18

New developments in cross border working between Luxembourg and Belgium

Will there be soon an update of the mutual agreement (accord amiable) of 16 March 2015 to the Belgium - Luxembourg Tax Treaty?

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30/10/18

Multilateral transfer pricing audits: EU JTPF publishes recommendations

The EU Joint Transfer Pricing Forum (“EU JTPF” or “the Forum”) recently published its report “A coordinated approach to transfer pricing con…

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26/10/18

Wanneer de fiscus onrechtmatig verkregen bewijs aanwendt - het Hof van Justitie weer aan zet!

Het gebeurt meer dan eens dat de fiscale administratie zogenaamde bewijzen onrechtmatig verkrijgt. Bij voorbeeld door de schending van een grondrecht …

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24/10/18

Nouveau projet de loi introduisant un système optionnel de soumission à la TVA en matière de location immobili…

Le 30 mars dernier, le conseil des ministres était parvenu à un accord relatif à l’introduction d’un système d’option, en matière de TVA, applicable à…

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22/10/18

No illegal State aid in favour of Mc Donald's in Luxembourg

On 19 September 2018, the European Commission concluded its investigation into two tax rulings granted by Luxembourg to McDonald’s in 2009: the ruling…

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18/10/18

VAT deduction on deal fees for an aborted transaction

In the Ryanair case (see case C-249/17 Rynair Ltd), the CJEU now rules that the fact that the planned takeover did not take place and was aborted may …

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18/10/18

ECJ: VAT on abort costs fully deductible

VAT on abort costs in case of an unsuccessful takeover bid is deductible, provided the buyer intended to supply management services for consideration …

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12/10/18

Dutch judiciary comprehensively rejects government’s climate change appeal

On 9th October 2018, The Hague Court of Appeal handed down its judgment in a long running appeal brought by the Dutch government against a judgme…

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11/10/18

Equity granted by a foreign parent company: recent developments

The Belgian government is contemplating to introduce a more general reporting and tax withholding obligation for Belgian companies/subsidiaries when b…

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10/10/18

Drone industry ready to take off thanks to new EU Regulation

On 11 September the new Basic Regulation on aviation safety rules came into force including for the first time a new section for drones (Unmanned airc…

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09/10/18

Waardering vruchtgebruik: DVB-formule op losse schroeven?

De discussie over de waardering van het vruchtgebruik lijkt wel een never ending story. Sinds 2016 heeft de Dienst Voorafgaande Beslissingen haar eige…

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08/10/18

ECHA Board of Appeal annuls ECHA's decision on substance evaluation

On 25 September 2018, the Board of Appeal of the European Chemicals Agency (''ECHA'') ruled in case A-008-2017, annulling the Agency’s decis…

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05/10/18

Unauthorised Re-posting of Protected Content Constitutes Copyright Infringement, according to Court of Justice…

On 7 August 2018, the Court of Justice of the European Union (the “ECJ”) delivered its first copyright judgment of 2018. The ECJ held in case C-161/17…

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02/10/18

Withholding tax evasion and avoidance: new measures announced

Last Friday, the Belgian Council of Ministers approved a draft bill of law aimed at fighting several situations of Belgian WHT (Withholding Tax) evasi…

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24/09/18

EU Parliament adopts new Copyright Directive

On 12 September 2018, the European Parliament adopted a new draft Copyright Directive (the so called “Directive on Copyright in the Digital Single Mar…

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21/09/18

Binding nature A1 forms and notion of posting: CJEU confirms and clarifies

In a recent judgement, the Court of Justice of the EU (CJEU) again confirmed the binding nature of an A1 form – even when issued retroactively – for b…

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19/11/25

19/11/25

Hof van beroep te Gent bevestigt - nieuwe mildere strafwet heeft gevolgen voor oude belastingve…

14/08/25

14/08/25

Legal tech company Afriwise acquires LawExplorer and boosts regulatory intelligence in Africa

04/08/25

04/08/25

Promotion at DALDEWOLF

05/12/25

Belgium: Increase of the withholding tax on dividends – Does…

25/11/25

2026 Budget agreement – Tax and social measures

Meer Nieuws & Publicaties

13/11/18

Ongrondwettelijk voordeel alle aard bedrijfswoning – ook voor het verleden? Verzoek tot ambtshalve ontheffing …

12/11/18

CJEU: VAT on share disposal costs recoverable in certain cases

09/11/18

CJEU gives guidance on self-cleaning in relation to competition law infringements

05/11/18

European Commission charges Slovak rail company with dawn raid obstruction

30/10/18

New developments in cross border working between Luxembourg and Belgium

30/10/18

Multilateral transfer pricing audits: EU JTPF publishes recommendations

26/10/18

Wanneer de fiscus onrechtmatig verkregen bewijs aanwendt - het Hof van Justitie weer aan zet!

24/10/18

Nouveau projet de loi introduisant un système optionnel de soumission à la TVA en matière de location immobili…

22/10/18

No illegal State aid in favour of Mc Donald's in Luxembourg

18/10/18

VAT deduction on deal fees for an aborted transaction

18/10/18

ECJ: VAT on abort costs fully deductible

12/10/18

Dutch judiciary comprehensively rejects government’s climate change appeal

11/10/18

Equity granted by a foreign parent company: recent developments

10/10/18

Drone industry ready to take off thanks to new EU Regulation

09/10/18

Waardering vruchtgebruik: DVB-formule op losse schroeven?

08/10/18

ECHA Board of Appeal annuls ECHA's decision on substance evaluation

05/10/18

Unauthorised Re-posting of Protected Content Constitutes Copyright Infringement, according to Court of Justice…

02/10/18

Withholding tax evasion and avoidance: new measures announced

24/09/18

EU Parliament adopts new Copyright Directive

21/09/18

Binding nature A1 forms and notion of posting: CJEU confirms and clarifies