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

12/06/15

The UsedSoft decision of the European Court of Justice on the resale of software has been successfully alleged…

On 26 January 2015, the Court of Appeal of Gent dismissed the claim of a software company for copyright infringement against another company that inte…

Lees Meer

11/06/15

The never-ending talks on the classification of alcoholic beverages: how will it taste the ECJ?

In the landmark Siebrand ruling (F&B sector), the ECJ decided that certain alcohol-based beverages, which previously were classified under heading…

Lees Meer

11/06/15

TVA et fonds d’investissement : le "statu quo" confirmé

Par sa décision publiée le 30 mars 2015 (décision TVA n° E.T. 127.885 dd 30.03.2015), l'administration fiscale belge apporte quelques éclaircissements…

Lees Meer

07/06/15

Trade controls on cryptography products: how shall we deal with the Mass Market Exemption?

The EU Dual-Use Regulation (EC) No 428/2009 ("Dual Use Regulation") sets out the framework of EU dual-use controls and the list of controlled goods. I…

Lees Meer

05/06/15

ENISA Cloud Security Guide for SMEs

The European Union Agency for Network and Information Security (ENISA) recently issued a Cloud Security Guide for SMEs.

Lees Meer

04/06/15

Meldplicht nummer buitenlandse bankrekening bij CAP vanaf dit jaar!

Sinds aanslagjaar 1997 moet het bestaan van een buitenlandse bankrekening worden gemeld in de aangifte in de personenbelasting (artikel 307 WIB ’92). …

Lees Meer

03/06/15

De advocaat als nieuw hulpje van de fiscus

Sinds 1 juni 2015 kost het wat meer om naar de rechter te stappen. De griffierechten – dat zijn belastingen voor wie een procedure opstart voor de rec…

Lees Meer

03/06/15

Testing economic conditions for producing biofuel under outward processing: what is understood by the term, co…

The Dutch High Court (decision 19-12-2014, nr. 13/05584) referred preliminary questions to the ECJ in a case where the Tax inspector, after consulting…

Lees Meer

28/05/15

VAT and e-commerce in Belgium : a couple of questions and answers

Dirk Bogaers (Sirius Legal) answers two questions that often arise in the fringe of e-commerce: what VAT rate is applicable on the transportation of g…

Lees Meer

27/05/15

The European Commission approves three French aid schemes for the aviation sector

The French authorities notified the European Commission in June 2014 of three State aid schemes for airports and airlines.

Lees Meer

19/05/15

Courts of a Member State where a work is accessible online have jurisdiction to hear case

On 22 January 2015 the European Court of Justice (ECJ), in its judgment C-441/13, held that a court of a Member State where a work is accessible onlin…

Lees Meer

18/05/15

Contrôles fiscaux : l'administration fiscale annonce les catégories de contribuables qu'elle entend cibler dan…

L'administration fiscale publiait hier un communiqué annonçant les catégories de contribuables qu'elle entend « cibler » dans le cadre de ses contrôle…

Lees Meer

15/05/15

Likely postponement of “Transversal Royal Decree”

The entry into force of the Royal Decree of 25 April 2014 imposing certain information obligations when marketing financial products to retail clients…

Lees Meer

13/05/15

Residence Secondaire En France : Quelles Consequences Fiscales En France Et En Belgique

Un résident fiscal belge possède une résidence secondaire en France. Quel est le coût fiscal dans les deux pays concernés ?

Lees Meer

13/05/15

TVA et fonds d’investissement : le "statu quo" confirmé

Par sa décision publiée le 30 mars 2015 (décision TVA n° E.T. 127.885 dd 30.03.2015), l'administration fiscale belge apporte quelques éclaircissements…

Lees Meer

12/05/15

Fiscale controles: behoort u tot een prioritaire doelgroep?

De FOD Financiën heeft voor 2015 fiscale controles aangekondigd. Daarbij worden onder meer bedrijfsleiders en grensarbeiders geviseerd. Daarnaast gaan…

Lees Meer

06/05/15

Belgian tax on collective investment vehicles would be contrary to European law

Since July 1993, the Belgian Inheritance Code has prescribed an annual tax on collective investment vehicles ("CIV"). The rate prescribed for foreign …

Lees Meer

04/05/15

WP 29 defines the scope of Health Data collected by mobile apps and devices

In light of the Internet of Things, mobile apps that are installed in smartphones, other portable electronic devices, and smartwear devices collect an…

Lees Meer

17/04/15

New developments on precise information in insider trading

The Court of Justice of the European Union (Court) rendered on 11 March 2015 a judgment on the definition of precise information in the context of ins…

Lees Meer

14/04/15

No late payment interest without a VAT debit in the hands of the VAT taxable person

In its decision of 31 October 2014 (Jetaircenter NV vs. the Belgian State), the Court of Cassation ruled that late payment interest cannot be claimed …

Lees Meer

19/11/25

19/11/25

Hof van beroep te Gent bevestigt - nieuwe mildere strafwet heeft gevolgen voor oude belastingve…

14/08/25

14/08/25

Legal tech company Afriwise acquires LawExplorer and boosts regulatory intelligence in Africa

04/08/25

04/08/25

Promotion at DALDEWOLF

05/12/25

Belgium: Increase of the withholding tax on dividends – Does…

25/11/25

2026 Budget agreement – Tax and social measures

Meer Nieuws & Publicaties

12/06/15

The UsedSoft decision of the European Court of Justice on the resale of software has been successfully alleged…

11/06/15

The never-ending talks on the classification of alcoholic beverages: how will it taste the ECJ?

11/06/15

TVA et fonds d’investissement : le "statu quo" confirmé

07/06/15

Trade controls on cryptography products: how shall we deal with the Mass Market Exemption?

05/06/15

ENISA Cloud Security Guide for SMEs

04/06/15

Meldplicht nummer buitenlandse bankrekening bij CAP vanaf dit jaar!

03/06/15

De advocaat als nieuw hulpje van de fiscus

03/06/15

Testing economic conditions for producing biofuel under outward processing: what is understood by the term, co…

28/05/15

VAT and e-commerce in Belgium : a couple of questions and answers

27/05/15

The European Commission approves three French aid schemes for the aviation sector

19/05/15

Courts of a Member State where a work is accessible online have jurisdiction to hear case

18/05/15

Contrôles fiscaux : l'administration fiscale annonce les catégories de contribuables qu'elle entend cibler dan…

15/05/15

Likely postponement of “Transversal Royal Decree”

13/05/15

Residence Secondaire En France : Quelles Consequences Fiscales En France Et En Belgique

13/05/15

TVA et fonds d’investissement : le "statu quo" confirmé

12/05/15

Fiscale controles: behoort u tot een prioritaire doelgroep?

06/05/15

Belgian tax on collective investment vehicles would be contrary to European law

04/05/15

WP 29 defines the scope of Health Data collected by mobile apps and devices

17/04/15

New developments on precise information in insider trading

14/04/15

No late payment interest without a VAT debit in the hands of the VAT taxable person