Actualités du monde juridique belge, articles juridiques et fiscaux, bibliothèque juridique

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…

Lire plus

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 ?

Lire plus

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…

Lire plus

12/05/15

Contrôles fiscaux : appartenez-vous à une cible prioritaire ?

Le SPF Finances a annoncé des contrôles fiscaux en 2015. Ils viseront e.a. les dirigeants d'entreprise, les transfrontaliers et la dispense de verseme…

Lire plus

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 …

Lire plus

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…

Lire plus

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…

Lire plus

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 …

Lire plus

13/04/15

CJEU, C More Entertainment, C-279/13: Live broadcasts of sporting fixtures on the internet can be protected

On 26 March 2015, the Court of Justice of the EU rendered another interesting judgment in relation to hyperlinks, following its Svensson (C-466/12) an…

Lire plus

09/04/15

Tax administration confirms continuous application of VAT exemption for services rendered to Belgian investmen…

In a decision dated 30 March 2015 (click here to view the text in French or in Dutch) , the Belgian tax administration has confirmed that all types of…

Lire plus

26/03/15

Belgium-Luxembourg cross-border workers

Belgium-Luxembourg cross-border workers: mutual agreement signed and information regarding evidence to support presence in Luxembourg published

Lire plus

25/03/15

Opinion of Advocate General Kokott on the future of SVHCs notification obligations

On 12 February 2015, Advocate General Kokott delivered an important Opinion in case C-106/14, FCD and FMB. The case is a request for a preliminary rul…

Lire plus

23/03/15

Volume rebates applied by bpost deemed non-discriminatory by the Court of Justice of the EU

On 11 February 2015, the Court of Justice of the EU rendered an important decision in response to a preliminary question submitted by the Brussels Cou…

Lire plus

20/03/15

EC In-depth investigation under State aid rules into the Belgian excess profits ruling system

Under Article 185, § 2, B of the Belgian Code on revenue taxes, an international group may ask for its taxes to be reduced by so-called excess profits…

Lire plus

19/03/15

ECJ Validates bpost’s Quantity Discount System as Not Discriminatory

On 11 February 2015, the Court of Justice of the European Union ("ECJ") ruled on a request for a preliminary ruling from the Brussels Court of Appeal …

Lire plus

18/03/15

EDs criteria still controversial for EU chemicals regulation

In February 2015 DG SANTE published its responses to the public consultation launched in December 2014 as part of the roadmap for identifying criteria…

Lire plus

13/03/15

Advance tax payments – Percentages for tax year 2016

On 27 February 2015, the Belgian government took a decision on the rates for the advance tax payments for tax year 2016. Considering the low market ra…

Lire plus

12/03/15

Onroerende verhuur met BTW?! The saga continues

Het veroorzaakt vaak enige frustratie bij verhuurders: indien ze een gebouw nieuw hebben aangekocht, opgetrokken of verbouwd, hebben ze uiteraard BTW …

Lire plus

02/03/15

Is een IP-adres een persoonsgegeven? Het Europees Hof van Justitie moet beslissen…

Het Duitse Bundesgerichtshof stelde enkele dagen geleden twee prejudiciële vragen aan het Hof van Justitie van de Europese Unie om te achterhalen of I…

Lire plus

01/03/15

Constitutional Court rules: different tax treatment of capital reduction is not discriminatory

On 19 February 2015, the Belgian Constitutional Court ruled that the tax treatment of income from a capital reduction in the hands of a Belgian compan…

Lire plus

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 chez DALDEWOLF

04/07/25

04/07/25

Goodwin Expands Global Antitrust and EU Regulatory Footprint with New Brussels Office

06/10/25

EU deforestation regulation (EUDR) proposed delay: What busi…

29/09/25

Constitutional Court clips the wings of the Belgian Cayman T…

Plus d'actualités et d'articles

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

Contrôles fiscaux : appartenez-vous à une cible prioritaire ?

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

13/04/15

CJEU, C More Entertainment, C-279/13: Live broadcasts of sporting fixtures on the internet can be protected

09/04/15

Tax administration confirms continuous application of VAT exemption for services rendered to Belgian investmen…

26/03/15

Belgium-Luxembourg cross-border workers

25/03/15

Opinion of Advocate General Kokott on the future of SVHCs notification obligations

23/03/15

Volume rebates applied by bpost deemed non-discriminatory by the Court of Justice of the EU

20/03/15

EC In-depth investigation under State aid rules into the Belgian excess profits ruling system

19/03/15

ECJ Validates bpost’s Quantity Discount System as Not Discriminatory

18/03/15

EDs criteria still controversial for EU chemicals regulation

13/03/15

Advance tax payments – Percentages for tax year 2016

12/03/15

Onroerende verhuur met BTW?! The saga continues

02/03/15

Is een IP-adres een persoonsgegeven? Het Europees Hof van Justitie moet beslissen…

01/03/15

Constitutional Court rules: different tax treatment of capital reduction is not discriminatory