News & Articles

22/12/23

Belgian budgetary tax measures approved: what to expect as of 2024?

22/12/23

Belgium to tighten Cayman tax in 2024

A new law aimed at significantly tightening the Cayman tax was recently tabled in the Belgian parliament. The Cayman tax “version 2.1” reform, which i…

20/12/23

Revision of the European rules applying to de minimis aid

The Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the Eur…

20/12/23

European Parliament Adopts Final EU Data Act

On November 9, 2023, the European Parliament has adopted the final version of the Data Act, marking a significant milestone in the evolving landscape …

18/12/23

European Data Protection Supervisor Releases New Opinion on the EU’s Proposed AI Act

On October 24, 2023, the European Data Protection Supervisor (EDPS), which is the supervisory authority for the EU institutions, bodies, offices and a…

15/12/23

Hybrid cartels: Belgian Competition Authority concludes first proceedings

On 23 October 2023, the Competition College of the Belgian Competition Authority (the BCA) handed down a decision condemning and imposing a fine of EU…

11/12/23

It’s Not Easy Being Green: The European Commission’s New Guidance On Sustainability Agreements

On July 1, 2023, the European Commission’s revised Guidelines on Horizontal Cooperation Agreements entered into force (see our previous alert for a co…

08/12/23

Preventing environmental damage through sustainable cooperation

The European Commission (EC) recently published its updated Horizontal Guidelines, including a new section on competition and sustainability agreement…

07/12/23

Belgium’s Harmonic Discord on related rights

For the first time, the CJEU has been asked to clarify the temporal applicability of the right to “appropriate and proportionate remuneration” laid do…

04/12/23

De la double imposition des dividendes de source française. La Cour de cassation met un terme à la saga !

La Cour de cassation vient de rendre un arrêt qui devrait mettre un point final au dernier épisode de la saga de la « quotité forfaitaire d’impôt étra…

27/11/23

Tax regularisation procedure to end on 31 December 2023: what is next?

On 31 December 2023, Belgium will end the Unique Liberation Declaration quater (ULD quater) procedure, the latest of a series of temporary regularisat…

24/11/23

New product liability regime on the way

The European Commission published a draft proposal for a revised Product Liability Directive (the “PLD Proposal”) on 28 September 2022, which aims to …

22/11/23

Visite du domicile privé : le fisc a besoin du consentement permanent du contribuable

Dans un récent arrêt, la Cour de cassation vient mettre des barrières aux pouvoirs d’investigation du fisc lors d’un contrôle au domicile privé du con…

16/11/23

Belgium publishes draft bill implementing Pillar Two

13/11/23

State aid: The Court of Justice of the EU annuls the judgment of the General Court in the Frankfurt-Hahn airpo…

On 7 April 2017, Germany notified the Commission of its plan to grant operating aid to Frankfurt-Hahn airport to cover the deficit of its operator, Fl…

09/11/23

FSR and public procurement/concession procedures – Be Prepared

On 12 October 2023, the notification and declaration obligation for public procurement and concessions procedures under the Foreign Subsidies Regulati…

07/11/23

FSR and concentrations – Be Prepared

On 12 October 2023, the notification obligation for concentrations under the Foreign Subsidies Regulation (FSR) and its implementing Regulation comes …

27/10/23

EU Cybersecurity Month: The looming threat of a single phishing click to your business

The EU Cybersecurity Month (ECSM) is an annual awareness campaign held every October throughout Europe, orchestrated by European and national institut…

26/10/23

European Commission adopts first set of European Sustainability Reporting Standards in relation to the Corpora…

On 31 July 2023, The European Commission (the Commission) adopted a delegated regulation supplementing the Corporate Sustainability Reporting Directiv…

25/10/23

Enkel netto-meerwaarde op aandelen belastbaar

Meerwaarden op aandelen zijn belastbaar als divers inkomen als zij niet gerealiseerd worden binnen het normaal beheer van privévermogen. De fiscale we…