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

17/05/22

The annual tax on foreign UCIs: end of the judicial saga?

Recently, the Belgian Supreme Court issued several judgements regarding the compatibility of the annual tax on undertakings for collective investment …

Lees Meer

13/05/22

Insolvency | Back to the future with the Heiploeg ruling?

After having almost killed the Belgian judicial restructuring procedure by transfer under judicial supervision (see our previous news on the…

Lees Meer

11/05/22

New Vertical Block Exemption Regulation – What are the main changes?

On 10 May 2022, the EU Commission adopted new Vertical Block Exemption Regulation (“VBER”) and Vertical Guidelines following …

Lees Meer

10/05/22

Omzetting van de ECN+ richtlijn en invoering van een filing fee in concentratiezaken

Het Belgisch mededingingsrecht werd op belangrijke punten hervormd door de wet van 28 februari 2022. De wet is enerzijds een omzetting in het Bel…

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03/05/22

Vraag om inlichtingen van de fiscus? Maak eerst uw AVG-analyse, antwoord pas daarna!

Persoonsgegevens zijn vaak nuttige tools in het onderzoek door belastingautoriteiten. Ondernemingen worden dan ook met de regelmaat van de klok&…

Lees Meer

22/04/22

A tax shelter for video games?

After years of procrastination, in 2019, the tax shelter was extended to video games. It is based on the tax shelter for audiovisual productions with …

Lees Meer

21/04/22

Privacy Shield 2.0? – European Union and United States reach agreement in principle on a Trans-Atlantic Data P…

On 25 March 2022, the European Commission and the United States announced in various statements that they have reached an agreement in principle on a …

Lees Meer

14/04/22

Update COVID-19 and cross-border employment: agreement with the Netherlands no longer applicable as from 1 Jul…

In previous articles we referred to the official extension of the mutual agreement between Belgium and its neighboring countries (i.e. Germany, the Ne…

Lees Meer

11/04/22

VAT fixed establishment – Positive decision of the ECJ in the “Berlin Chemie” case

The concept of VAT fixed establishment has recently been the source of litigation in several Member States. In those cases, tax authorities argue that…

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08/04/22

Verlenging en uitbreiding van het verlaagd BTW-tarief van 6% voor bepaalde werken in onroerende staat

Het koninklijk besluit van 27 maart 2022 tot wijziging van koninklijk besluit nr. 20 (het Besluit) voorziet in de verlenging of de vaststelling v…

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28/03/22

European Commission publishes guidelines on conditionality mechanism to protect the EU budget

The European Commission has recently adopted Guidelines on the general regime of conditionality, a regime which aims to protect the EU budget against …

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21/03/22

Update COVID-19 and cross-border employment: agreements with the neighboring countries, a final extension?

In the PwC newsflashes of 10 December 2021, 15 December 2021 and 21 December 2021 we referred to the extension of the mutual …

Lees Meer

16/03/22

Global Minimum Taxation (Pillar 2): OECD Commentary and Consultation and Updated Draft EU Directive

On 14 March 2022, the OECD published the commentary on the OECD “GloBE” Model Rules concerning the introduction of a minimum effective tax rate worldw…

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10/03/22

New expat regime in Belgium - Royal Decree published

This week a Royal Decree was published laying down the form and content of the “application form” needed by employers/companies in order to apply for …

Lees Meer

09/03/22

Brussels Court of First Instance Annuls Investment Arbitration Award Allegedly for the First Time

On 18 February 2022, the French-speaking Brussels Court of First Instance handed down a judgment in which it set aside a USD 10 million UNCITRAL award…

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08/03/22

EU and UK Sanctions against Russia: a focus on the Financial Sector

In recent days the EU and the UK have adopted and expanded a number of sanctions measures against Russian and Belarusian individuals a…

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07/03/22

Grondwettelijk Hof houdt vast aan artikel 90, 1° WIB92

In een arrest van 24 februari 2022 heeft het Grondwettelijk Hof negatief geantwoord op de vraag van het Hof van Cassatie of het begrip ‘normale verric…

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02/03/22

Russia’s invasion of Ukraine: sanctions and trade restrictions overview

In response to Russia’s invasion of Ukraine, the EU has progressively adopted a series of new sanctions and trade restrictions targeted at Russia, Bel…

Lees Meer

01/03/22

The European Commission has endorsed its new Climate, Energy and Environmental Aid Guidelines 2022

The European Commission’s revised Guidelines on state aid for climate, environmental protection and energy (« CEEAG ») have been e…

Lees Meer

28/02/22

Unregistered designs: open road for the protection of car parts?

In “Ferrari / Mansory Design” (C-123-20), the CJEU clarified that unregistered design rights could arise in individual car parts as a result of the di…

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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

17/05/22

The annual tax on foreign UCIs: end of the judicial saga?

13/05/22

Insolvency | Back to the future with the Heiploeg ruling?

11/05/22

New Vertical Block Exemption Regulation – What are the main changes?

10/05/22

Omzetting van de ECN+ richtlijn en invoering van een filing fee in concentratiezaken

03/05/22

Vraag om inlichtingen van de fiscus? Maak eerst uw AVG-analyse, antwoord pas daarna!

22/04/22

A tax shelter for video games?

21/04/22

Privacy Shield 2.0? – European Union and United States reach agreement in principle on a Trans-Atlantic Data P…

14/04/22

Update COVID-19 and cross-border employment: agreement with the Netherlands no longer applicable as from 1 Jul…

11/04/22

VAT fixed establishment – Positive decision of the ECJ in the “Berlin Chemie” case

08/04/22

Verlenging en uitbreiding van het verlaagd BTW-tarief van 6% voor bepaalde werken in onroerende staat

28/03/22

European Commission publishes guidelines on conditionality mechanism to protect the EU budget

21/03/22

Update COVID-19 and cross-border employment: agreements with the neighboring countries, a final extension?

16/03/22

Global Minimum Taxation (Pillar 2): OECD Commentary and Consultation and Updated Draft EU Directive

10/03/22

New expat regime in Belgium - Royal Decree published

09/03/22

Brussels Court of First Instance Annuls Investment Arbitration Award Allegedly for the First Time

08/03/22

EU and UK Sanctions against Russia: a focus on the Financial Sector

07/03/22

Grondwettelijk Hof houdt vast aan artikel 90, 1° WIB92

02/03/22

Russia’s invasion of Ukraine: sanctions and trade restrictions overview

01/03/22

The European Commission has endorsed its new Climate, Energy and Environmental Aid Guidelines 2022

28/02/22

Unregistered designs: open road for the protection of car parts?

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