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

19/05/12

European Commission Issues Guidelines on Border Measures regarding Counterfeits in Transit

In February 2012, the European Commission (the “Commission”) issued guidelines concerning the enforcement by EU customs authorities of intellectual pr…

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14/05/12

European Union: European Commission publishes internal procedures under Articles 101 and 102 TFEU

On 30 March 2012, the European Commission published its Antitrust Manual of Procedures (the so-called “ManProc”), which comprises internal working doc…

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11/05/12

ECJ: EU Data Protection Rules Do Not Preclude Obtaining IP addresses of Copyright Infringers

On 19 April 2012, the Court of Justice of the European Union (“ECJ”) held that EU data protection rules do not preclude national legislation from prov…

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30/04/12

Nieuwe regelgeving voor bedrijfswagens

Vanaf 1 januari 2012 werd de berekening van het bedrag van het voordeel in natura voor de werknemer, die een bedrijfswagen ter beschikking heeft, gewi…

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30/04/12

OTHER TAX NEWS: COMPETENCE TO TAX

Fiscal residency Recent jurisprudence reconfirms the importance of the correct interpretation and of the substance requirements for the "permanent hom…

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26/04/12

NEW ANTI-ABUSE RULE

Without any doubt the most "notorious" new tax rule, concerns the substantially modified article 344, § 1 of the Income Tax Code or the so-call…

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24/04/12

DEBT-EQUITY RATIO

Belgian tax law already provided for a debt-equity ratio of 7:1 for interest on loans paid to companies incorporated in tax havens or subject to a par…

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22/04/12

CAPITAL GAINS ON SHARES REALIZED BY COMPANIES

Until recently, capital gains on shares were fully exempt from corporate income tax, provided that certain conditions are fulfilled. The most essentia…

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20/04/12

BENEFITS IN KIND OF FREE HOUSING, ELECTRICITY AND HEATING

The taxable benefit in kind related to the free disposal of housing facilities enjoyed by a company director has almost doubled.

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18/04/12

BENEFIT IN KIND OF COMPANY CARS

As explained in our previous newsletter (www.lydian.be , E-zine, "Changes in Belgian tax legislation), the Belgian Government has - as of January 1st,…

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09/04/12

REACH: substance evaluation

REACH on cruise control: ECHA publishes its first Community Rolling Action Plan

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07/04/12

Dangerous Preparations Directive recast

The European Commission, on 26 January 2012, adopted a proposal for a Directive of the European Parliament and of the Council on the classification, p…

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22/03/12

De zaken “Marco Del Corso” en “Phonographic” en het begrip “mededeling aan het publiek”

In twee arresten van 15 maart 2012 in de zaken Marco Del Corso (C-135/10) enPhonographic (C-162/10) heeft het Hof van Justitie van de E…

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20/03/12

New Tax Measures in 2012: What to Expect

After lengthy negotiations to form a government, a political compromise was finally reached. Prime Minister Di Rupo announced in his State of the Uni…

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19/03/12

The Notional Interest Deduction - Still Under Scrutiny

Eager to cut the budget deficit, Belgium’s Prime Minister Elio Di Rupo has proposed several measures to curtail the notional interest deduction (NID).…

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19/03/12

LA DÉDUCTIBILITÉ FISCALE ET L’ŒUVRE D’ART… L’ENTENTE IMPOSSIBLE ?

La règle de principe de la non-déductibilité fiscale des œuvres d'art en tant que frais professionnels est relativement bien connue en Belgique. Relat…

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15/03/12

Report on REACH Regulation enforcement efforts: overwhelming number of companies still failing to comply

Towards end-2011, the EU's Forum for Exchange of Information on Enforcement published a Facts Report on the Coordinated Forum REACH Enforcement Projec…

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14/03/12

Goedkeuring van een voorstel voor een richtlijn inzake vergoeding van geneesmiddelen

On 1 March 2012, the European Commission adopted a proposal of new Directive relating to the transparency of measures regulating the prices of medicin…

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13/03/12

Herstructureringssteun en luchtmaatschappij

De Commissie heeft een onderzoek over herstructureringssteun ten gunste van Air Malta gestart

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08/03/12

De notaris- en deurwaarderskosten voortaan aan BTW onderworpen

Qui dit nouveau gouvernement, dit nouvelles réformes. La Belgique comptait parmi les derniers pays européens dans lesquels les prestations des notaire…

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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

19/05/12

European Commission Issues Guidelines on Border Measures regarding Counterfeits in Transit

14/05/12

European Union: European Commission publishes internal procedures under Articles 101 and 102 TFEU

11/05/12

ECJ: EU Data Protection Rules Do Not Preclude Obtaining IP addresses of Copyright Infringers

30/04/12

Nieuwe regelgeving voor bedrijfswagens

30/04/12

OTHER TAX NEWS: COMPETENCE TO TAX

26/04/12

NEW ANTI-ABUSE RULE

24/04/12

DEBT-EQUITY RATIO

22/04/12

CAPITAL GAINS ON SHARES REALIZED BY COMPANIES

20/04/12

BENEFITS IN KIND OF FREE HOUSING, ELECTRICITY AND HEATING

18/04/12

BENEFIT IN KIND OF COMPANY CARS

09/04/12

REACH: substance evaluation

07/04/12

Dangerous Preparations Directive recast

22/03/12

De zaken “Marco Del Corso” en “Phonographic” en het begrip “mededeling aan het publiek”

20/03/12

New Tax Measures in 2012: What to Expect

19/03/12

The Notional Interest Deduction - Still Under Scrutiny

19/03/12

LA DÉDUCTIBILITÉ FISCALE ET L’ŒUVRE D’ART… L’ENTENTE IMPOSSIBLE ?

15/03/12

Report on REACH Regulation enforcement efforts: overwhelming number of companies still failing to comply

14/03/12

Goedkeuring van een voorstel voor een richtlijn inzake vergoeding van geneesmiddelen

13/03/12

Herstructureringssteun en luchtmaatschappij

08/03/12

De notaris- en deurwaarderskosten voortaan aan BTW onderworpen

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