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

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…

Lees Meer

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…

Lees Meer

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…

Lees Meer

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…

Lees Meer

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…

Lees Meer

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…

Lees Meer

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…

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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. …

Lees Meer

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…

Lees Meer

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…

Lees Meer

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…

Lees Meer

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 …

Lees Meer

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 …

Lees Meer

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…

Lees Meer

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 …

Lees Meer

18/12/15

Sous le sapin, une donation immobilière pour 2016?

Sous le sapin, une donation immobilière pour 2016? Le point sur la réduction des droits de donation sur les immeubles dans les trois régions.

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16/12/15

Privileged nature of tax debts on the basis of article 37 of the Act on Continuity of Enterprises continues to…

Article 37 of the Act on Continuity of Enterprises states that "claims against the debtor related to services provided by its co-contractor during a j…

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14/12/15

Have you considered the VAT impact when dealing with Transactions?

In today’s tax world, considering VAT in a timely manner is key to limiting the negative impact it can have on your transaction budget. VAT on transac…

Lees Meer

14/12/15

National judges must in certain circumstances set aside final judgments in order to prevent illegal State aid

On 11 November 2015, the Court of Justice ruled that national judges should, in certain circumstances, depart from a final judgment in order…

Lees Meer

08/12/15

Fiscale regularisatie anno 2016: de recentste wijzigingen

In een vorig artikel (24/10/2015) hebben wij de krachtlijnen van de regeling van de nieuwe permanente fiscale regularisatie kort toegelicht.…

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12/06/26

12/06/26

Liquidation reserve: Introduction of a New Anti-Abuse Rule

30/03/26

30/03/26

Hervorming van de winstmargeregeling voor kunstvoorwerpen, verzamelobjecten en antiquiteiten

25/03/26

25/03/26

Verhoging van de minimale bezoldiging van bedrijfsleiders: welke gevolgen voor de vennootschaps…

12/06/26

2026 Belgian statutory and tax compliance deadlines: Key fil…

20/05/26

Director and Manager Remuneration in 2026 | No Longer a Simp…

Meer Nieuws & Publicaties

29/01/16

Warm-Up to the GDPR

28/01/16

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

25/01/16

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

20/01/16

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

19/01/16

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

15/01/16

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

12/01/16

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

11/01/16

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

06/01/16

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

05/01/16

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

29/12/15

Bank Tax as from Assessment Year 2016

28/12/15

Adjustment with respect to the tax reduction for pension savings

23/12/15

VAT exemption for Alternative Investment Funds management

22/12/15

European Commission probe into French support for electricity capacity provision

21/12/15

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

18/12/15

Sous le sapin, une donation immobilière pour 2016?

16/12/15

Privileged nature of tax debts on the basis of article 37 of the Act on Continuity of Enterprises continues to…

14/12/15

Have you considered the VAT impact when dealing with Transactions?

14/12/15

National judges must in certain circumstances set aside final judgments in order to prevent illegal State aid

08/12/15

Fiscale regularisatie anno 2016: de recentste wijzigingen