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

29/06/15

The Belgian "Cayman-tax" will allow for a "substance exclusion" under strict conditions

The Belgian parliament is currently debating new legislation concerning foreign private wealth structures (PWS), such as trusts, foundations and off-s…

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27/06/15

European Court of Justice sets broad rules for jurisdiction over damages actions in competition cases

On 21 May 2015, the Court of Justice of the European Union (“ECJ”) issued a judgment in Case C-352/13, CDC v. Akzo Nobel and Others, resolving questio…

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25/06/15

Enforceability of T&Cs: mere tick of the box sufficient in B2B context!

On 21 May 2015, in decision C-322/14 (you can read the judgement here), the Court of Justice of the European Union clarified the conditions to r…

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23/06/15

Echte start van het e-commerce sectoronderzoek van de Europese Commissie: wees alert!

In maart van dit jaar kondigde Commissaris Vestager haar voorstel aan om een Europees sectoronderzoek naar elektronische handel ('e-commerce') te voer…

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21/06/15

EU Data Protection Regulation: Member States Adopt Common Approach and Aim to Finalise under the Luxembourg Pr…

In 2012, the European Commission adopted an ambitious proposal for an EU General Data Protection Regulation (“GDPR”). The European Commission’s aim is…

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19/06/15

Verhoging van de maximale nominale waarde van de maaltijdcheques van 7 naar 8 EUR

Een nieuw Koninklijk Besluit van 26 mei 2015 werd onlangs gepubliceerd in het Belgisch Staatsblad. Dit KB verhoogt de maximale nominale waarde van de …

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16/06/15

E-commerce and VAT: How do you prefer your book: hard- or soft copy?

The ECJ delivered its long awaited judgments on the infringements procedures against France and Luxemburg, concerning their application of reduced VAT…

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12/06/15

Onrechtmatig verkregen bewijs in fiscale zaken: (soms) toegelaten

Op 22 mei jl. heeft het Hof van Cassatie een belangrijk arrest geveld over het gebruik van onrechtmatig verkregen bewijs door de fiscus. De fiscus had…

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12/06/15

Tablets, pc’s, smartphones en internet : waardering van het voordeel in natura

Als IT-apparaten ter beschikking worden gesteld aan de werknemers die deze ook voor privédoeleinden kunnen gebruiken, ontstaat er een voordeel in natu…

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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…

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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…

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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…

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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…

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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.

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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). …

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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…

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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…

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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…

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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.

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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…

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19/08/26

19/08/26

Belgium's New Capital Gains Tax: What It Means for Private Equity

16/08/26

16/08/26

Belgium Transposes the EmpCo Directive: Consumer Law Gets Tougher on Greenwashing

16/08/26

16/08/26

Development of digital legislation in Europe: focus on cybersecurity

18/08/26

Comment assurer la transparence exigée par l’IA Act et le RG…

18/08/26

Digital platforms are redefining package travel liability

Meer Nieuws & Publicaties

29/06/15

The Belgian "Cayman-tax" will allow for a "substance exclusion" under strict conditions

27/06/15

European Court of Justice sets broad rules for jurisdiction over damages actions in competition cases

25/06/15

Enforceability of T&Cs: mere tick of the box sufficient in B2B context!

23/06/15

Echte start van het e-commerce sectoronderzoek van de Europese Commissie: wees alert!

21/06/15

EU Data Protection Regulation: Member States Adopt Common Approach and Aim to Finalise under the Luxembourg Pr…

19/06/15

Verhoging van de maximale nominale waarde van de maaltijdcheques van 7 naar 8 EUR

16/06/15

E-commerce and VAT: How do you prefer your book: hard- or soft copy?

12/06/15

Onrechtmatig verkregen bewijs in fiscale zaken: (soms) toegelaten

12/06/15

Tablets, pc’s, smartphones en internet : waardering van het voordeel in natura

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

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