News & Articles

08/05/24

La fondation hollandaise (STAK) aux prises avec la taxe Caïman

De nombreuses familles belges fortunées ont recours à la technique de la certification dans l’optique de la transmission d’une entreprise familiale. E…

26/04/24

Making the EU Courts More Efficient for Trade-Related Decisions

On March 19, 2024, the European Council adopted changes to the Statute of the Court of Justice of the European Union in an attempt to improve its effi…

25/04/24

Is de Kaaimantaks van toepassing op de Franse société civile immobilière ?

Duizenden Belgen bezitten een tweede verblijf in Frankrijk via een Franse SCI. In sommige gevallen zouden ze getroffen kunnen worden door de Kaaimanta…

24/04/24

Dubbele belasting van Nederlandse dividenden: recht op teruggave in het geval van benadeling

Een gediversifieerde beleggingsportfolio bestaat in veel gevallen uit een combinatie van Belgische en buitenlandse aandelen. Met betrekking tot deze …

23/04/24

2024 deadlines for mixed and partial taxable persons

Since 1 January 2023, a mixed VAT payer which applies the real use method to determine its right to deduct input VAT is required to notify the tax aut…

22/04/24

The EU Forced Labor Regulation – A Legal Breakdown

On March 13, 2024, the EU legislators reached a provisional agreement on the content of the regulation prohibiting products made with forced labour (“…

19/04/24

Instant Payments Regulation Published in the Official Journal!

In a previous e-zine, we discussed a Commission proposal (the Proposal) to accelerate the rollout of instant payments. Yesterday 19 March 2024, the ad…

17/04/24

The EU AI Act and Obligations for Companies Operating in the European Union

In an era where regulatory landscapes are rapidly evolving, companies with a footprint in the European Union must stay vigilant and adaptable. The EU …

12/04/24

Revised European Commission Notice on the definition of the relevant market for the purposes of Union competit…

On 8 February 2024, the Commission adopted its revised Notice on the definition of the relevant market for the purposes of Union competition law. The …

11/04/24

A New European Commission Proposal on Foreign Direct Investment Screening: Towards Greater Harmonization?

On June 20, 2023, the European Commission and the High Representative for Foreign Affairs and Security Policy published a Joint Communication on the E…

05/04/24

Practical guidance on how to assess the existence of aid for risk financing measures

On 26 January 2024, the Commission adopted practical guidance for Member States on assessing the existence of State aid for measures aimed at facilita…

04/04/24

Belgische fiscus (opnieuw) veroordeeld wegens dubbele belasting van Franse dividenden

Dans deux arrêts récents, la Cour de cassation a rendu une décision importante en faveur des investisseurs privés qui détiennent des actions française…

03/04/24

Prix de transfert : quand de simples opérations intragroupe tournent au cauchemar…

02/04/24

A Step Forward in Green Marketing Regulation: EU Directives target greenwashing and strengthen requirements fo…

At a time when consumers have become increasingly aware of sustainability issues, it is sometimes difficult to find one’s way through the various gree…

29/03/24

Belgian Competition Authority publishes study on consumer goods price trends in Belgium and neighbouring count…

Since 2013, the Belgian Competition Authority (the "BCA") has been mandated with additional jurisdiction over competition and price trends.

27/03/24

Qui est impacté par la nouvelle réforme de la taxe Caïman ?

La taxe Caïman a fait l’objet d’une réforme profonde, adoptée à la fin de l’année dernière. Son spectre a été élargi à davantage de structures juridiq…

25/03/24

Minimumbelasting voor multinationals in werking in België

Op 31 december 2023 trad de wet in werking die een minimumbelasting invoert voor multinationale ondernemingen en omvangrijke binnenlandse groepen. Hi…

20/03/24

Selectie van EU-BE juridische ontwikkelingen

Hieronder vindt u een selectie van recente Belgische en Europese juridische ontwikkelingen tot en met 31 december 2023.

06/03/24

De nieuwe BTW-regeling voor afbraak en heropbouwprojecten (update)

Sinds 1 januari 2024 trad een nieuwe wetgeving in werking betreffende de BTW op afbraak- en wederopbouw. Deze ligt volledig in de lijn van wat eerder…

05/03/24

When Talking Things Through Is the Problem, Not the Solution: The European Commission’s Updated Guidance on In…

The European Commission recently revised its Guidelines on Horizontal Cooperation Agreements. This is the third in a series of alerts in which we prov…