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

16/08/23

Interest paid to qualifying foreign EEA AIFs may now benefit from the Belgian WHT exemption.

On 26 July, a new Royal Decree amending the Royal Decree implementing the Belgian Income tax code (RD/BITC) was published. The Decree includes various…

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07/08/23

Reforming the Union Customs Code: a proposal from the European Commission towards harmonizing European Union c…

On May 17, 2023, ten years after the EU adopted its Union Customs Code (UCC), the European Commission published a proposal intended to begin the compl…

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03/08/23

Data Privacy Framework (DPF) vs. Standard Contractual Clauses (SCC): At-A-Glance Comparison

On 10 July 2023, the European Commission (EC) adopted its adequacy decision for the EU-US Data Privacy Framework (DPF). The decision concludes that th…

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26/07/23

New payment services and financial data access package proposed by the European Commission

On 28 June 2023, the European Commission introduced a package of three proposals aimed at improving the functioning of the payment services market and…

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21/07/23

Deposit for returnable containers - part of the selling price or not?

In a recent case, the European Court of Justice (“ECJ”) had to consider whether the ‘selling price’ under EU consumer protection rules should include …

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20/07/23

EU Considers Adding More Teeth to Sanctions Enforcement with Adoption of Draft Law Criminalizing Sanctions Eva…

On July 6, 2023, members of the European Parliament’s Civil Liberties Committee (CLC) adopted a draft negotiating mandate that would target those viol…

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18/07/23

EU reaches agreement on Data Act – Comprehensive EU data law is on the way

On 27 June 2023, the European Parliament and Council resolved the remaining open points and reached a political agreement on the EU Data Act, paving t…

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17/07/23

Uitkeringen door Liechtensteinse stichting niet belastbaar als fictielegaat!

De Liechtensteinse stichting – Stiftung – heeft dezelfde wezenskenmerken als stichtingen naar Belgisch recht: (i) de stichting wordt opgericht door ee…

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17/07/23

Artificial intelligence and (product) liability

In the age of artificial intelligence (“AI”), many legal questions arise around the compensation for damage caused by defective products. For example,…

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10/07/23

Pre-pack proceedings under Belgian law: is this a fresh start?

Belgium is finally about to transpose Directive 2019/2023 on preventive restructuring frameworks and regulated pre-pack proceedings are now accessible…

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09/07/23

Proposal for Council Directive on Faster and Safer Relief of Excess Withholding Taxes

On 19 June 2023, the European Commission published a proposal for a Council Directive on Faster and Safer Relief of Excess Withholding Taxes (“FASTER …

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06/07/23

Belgium’s framework for the screening of foreign direct investment enters into force

Three years after the adoption of the EU Regulation establishing a framework for screening of foreign direct investments (FDI) in the EU, the Belgian …

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02/07/23

Belgium implements the EU mobility directive: what changes for M&A?

The Belgian law of 25 May 2023 transposing the EU Mobility Directive on cross-border conversions, mergers and (partial) demergers was published in the…

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01/07/23

The era of FDI screenings kicks off in Belgium

The Belgian screening mechanism for foreign direct investments (FDI) will enter into force on 1 July 2023. The mechanism is designed to safeguard Belg…

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30/06/23

Niet-aangifte buitenlandse roerende inkomsten is niet noodzakelijk fraude

Nu de internationale gegevensuitwisseling op volle toeren draait, kan de niet-aangifte van buitenlandse roerende inkomsten en/of buitenlandse rekening…

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28/06/23

The proposal for a directive on corporate sustainability due diligence is definitely making its way

On 1 June 2023, the European Parliament agreed its position on the Corporate Sustainability Due Diligence Directive (CSDDD). Soon, negotiations on the…

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27/06/23

European Commission Adopts New Horizontal Block Exemption Regulations and Horizontal Guidelines

On June 1, 2023, the European Commission published its new block exemption regulations on research and development agreements (R&D BER) and specia…

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25/06/23

Europa landt over de bevordering van het genderevenwicht in bestuursorganen van beursgenoteerde vennootschappe…

Op 27 december 2022 trad de nieuwe Europese richtlijn in werking ter bevordering van het genderevenwicht in de bestuursorganen van beursgenoteerde ven…

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22/06/23

Draconische gevolgen bij laattijdige aangifte vennootschapsbelasting

In een eerdere bijdrage stonden we stil bij de uitbreidingen van de onderzoeks- en aanslagtermijnen in de inkomstenbelastingen en de btw. Omdat de fis…

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20/06/23

Unpacking the European Commission’s EU Design Reform Package

On 28 November 2022, the European Commission adopted proposals for a revision of Council Regulation (EC) No 6/2002 of 12 December 2001 on Community de…

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07/10/26

07/10/26

Le fisc peut-il librement contrôler la situation d'un contribuable pendant le délai de fraude d…

06/10/26

06/10/26

Luc Herve vervoegt Andersen bij de opening van een nieuw kantoor in Luik

02/10/26

02/10/26

Officieel einde van de emanatietheorie voor intercommunales vanaf 1 januari 2027

29/09/26

EU Insolvency Harmonisation Directive: what businesses, cred…

28/09/26

Council of State annuls circular concerning VAT refunds for …

Meer Nieuws & Publicaties

16/08/23

Interest paid to qualifying foreign EEA AIFs may now benefit from the Belgian WHT exemption.

07/08/23

Reforming the Union Customs Code: a proposal from the European Commission towards harmonizing European Union c…

03/08/23

Data Privacy Framework (DPF) vs. Standard Contractual Clauses (SCC): At-A-Glance Comparison

26/07/23

New payment services and financial data access package proposed by the European Commission

21/07/23

Deposit for returnable containers - part of the selling price or not?

20/07/23

EU Considers Adding More Teeth to Sanctions Enforcement with Adoption of Draft Law Criminalizing Sanctions Eva…

18/07/23

EU reaches agreement on Data Act – Comprehensive EU data law is on the way

17/07/23

Uitkeringen door Liechtensteinse stichting niet belastbaar als fictielegaat!

17/07/23

Artificial intelligence and (product) liability

10/07/23

Pre-pack proceedings under Belgian law: is this a fresh start?

09/07/23

Proposal for Council Directive on Faster and Safer Relief of Excess Withholding Taxes

06/07/23

Belgium’s framework for the screening of foreign direct investment enters into force

02/07/23

Belgium implements the EU mobility directive: what changes for M&A?

01/07/23

The era of FDI screenings kicks off in Belgium

30/06/23

Niet-aangifte buitenlandse roerende inkomsten is niet noodzakelijk fraude

28/06/23

The proposal for a directive on corporate sustainability due diligence is definitely making its way

27/06/23

European Commission Adopts New Horizontal Block Exemption Regulations and Horizontal Guidelines

25/06/23

Europa landt over de bevordering van het genderevenwicht in bestuursorganen van beursgenoteerde vennootschappe…

22/06/23

Draconische gevolgen bij laattijdige aangifte vennootschapsbelasting

20/06/23

Unpacking the European Commission’s EU Design Reform Package

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