Nieuws & Publicaties

10/02/16

Anti Tax Avoidance Directive: Impact of the new interest limitation rules for Belgian companies

08/02/16

Court of Justice confirmed independence of EU and national leniency programmes

On 20 January 2016, the Court of Justice ruled on the relationship between leniency applications submitted to the Commission and to national comp…

08/02/16

The notional interest deduction is alive and kicking! The Fortum case

The Belgian tax authorities do not hesitate to deny, in certain situations, the notional interest deduction to Belgian companies belonging to multinat…

05/02/16

Entry into force of EU trade mark reform package

EU trade mark reform is finally happening, as on 15 December 2015 the EU trade mark reform package was adopted by the European Parliament.

04/02/16

L'Europe se dote d'un nouvel outil pour assurer la cyber-sécurité

Fin décembre 2015, le Conseil et le Parlement européen sont parvenus à un accord sur le projet de directive dite "cyber-sécurité".  Le texte fina…

29/01/16

Warm-Up to the GDPR

Now that the holidays are behind us, with the exception of a belated New Year's drink here and there, it's business as usual and thus time to dig a li…

28/01/16

Wijziging definitie kleine en microvennootschappen: invloed op de vrijstelling van doorstorting voor startende…

Bepaalde fiscale voordelen zijn enkel van toepassing op kleine en/of microvennootschappen. Een nieuwe wet heeft beide begrippen nu een nieuwe definiti…

25/01/16

The General Court of the EU has annulled the European Commission’s decision declaring that part of the Spanish…

The General Court of the EU has annulled the European Commission’s decision declaring that part of the Spanish Tax Lease System constituted a state ai…

20/01/16

The General Court annuls fines totaling €790 million to airlines participating in a cartel

In February 2006, following an earlier application for immunity under the 2002 Leniency Notice, the European Commission carried out unannounced inspec…

19/01/16

La fiscalité des droits intellectuels au Luxembourg: évolutions récentes et perspectives d’avenir

Les sociétés luxembourgeoises sont en principe soumises à l’impôt sur le revenu des collectivités (ci-après « IRC ») de 21 % majoré par une contributi…

15/01/16

State aid European Commission opens formal investigation into tax treatment of McDonald’s in Luxembourg

In the Commission’s preliminary view two tax rulings granted by Luxembourg to the US company McDonald’s in 2009 may have granted an advantageous treat…

12/01/16

Who are the NEMOs for day ahead and intraday market coupling?

On July 25, 2015 the Commission Regulation (EU) 2015/1222 of 24 July 2015 establishing a guideline on capacity allocation and congestion management (h…

11/01/16

General Court dismissed Orange Polska's appeal against abuse of dominance decision

On 17 December 2015, the General Court ("GC") handed down its judgment on appeal, dismissing the actions brought before it by Orange Polska S.A. …

06/01/16

General Court annulled Commission's EUR 790 million fining decision in Air Cargo case

On 16 December 2015, the General Court ("GC") annulled the Commission's fining decision holding 21 carriers liable for an infringement on the Air…

05/01/16

TAXE: Have We Taken the Right Path To Ensure Fairer and More Efficient Taxation in the European Union?

After the LuxLeaks affair in November 2014, the European Parliament established a special committee "on tax rulings and other measures similar in natu…

29/12/15

Bank Tax as from Assessment Year 2016

As part of the tax shift from labour to capital, banks and insurance companies will have to contribute an additional EUR 100 million to the Belgian bu…

28/12/15

Adjustment with respect to the tax reduction for pension savings

A bill of law containing various provisions was recently submitted to Belgian Parliament. Amongst other measures this draft legislation contains …

23/12/15

VAT exemption for Alternative Investment Funds management

The European Court of Justice (ECJ) has ruled again on the scope of VAT exemption regarding the "management of special investment funds as defined by …

22/12/15

European Commission probe into French support for electricity capacity provision

On 13 November 2015, the European Commission announced the opening of two separate in-depth investigations into plans of the French government to remu…

21/12/15

Benefit in kind related to the private use of a company car: updated formula for 2016

The new reference CO2 emission for calculating the taxable benefit in kind for the private use of a company car in the hands of company directors and …