Actualités et articles

23/01/23

The European Commission publishes the results of its evaluation of State aid rules regarding SGEI

On 1 December 2022, the European Commission published the results of the evaluation it launched on 17 June 2019 on the application of its State aid Re…

20/01/23

La mort programmée de la SICAV RDT

Le ministre des Finances veut abroger le régime fiscal des « SICAV RDT », mettant ainsi fin à un produit de placement fiscalement attrayant auquel ont…

13/01/23

De auteursrechten in fiscalibus tot 2022 - de taxatiefase voorbij: what’s next?

Over het auteursrecht is de jongste maanden veel inkt gevloeid. Eind 2022 is een wetswijziging terzake goedgekeurd waarbij het fiscaal gunstregime van…

13/01/23

European judgment on equal treatment and sexual orientation

On 12 January 2023, the European Court of Justice rendered a judgement concerning equal treatment in employment and occupation, more particularly conc…

06/01/23

Acquisition d’actions pour un sous-prix : bénéfice imposable à l’impôt des sociétés ?

05/01/23

EU harmonizes THC limits in hemp seed (food) as from 1 January 2023

Hemp seeds have been eaten in the EU for a long time. The seeds may contain trace amounts of tetrahydrocannabinol (THC) because this cannabinoid is a …

27/12/22

General Court confirms legality of Hungarian investment aid for new nuclear reactors

In 2014, the European Commission launched an investigation into the financing of two nuclear reactors in Hungary following the publication of several …

15/12/22

EU-U.S. Data Privacy Framework – Draft Adequacy Decision by the European Commission: The Long-Awaited Replacem…

The European Commission launched the formal process to adopt an adequacy decision for the EU-U.S. Data Privacy Framework on December 13, 2022. The fra…

08/12/22

Tax and social security reform of copyright income

Copyright and related rights protect literary and artistic works. Employees and company managers can transfer or license these rights to, respectively…

07/12/22

La Belgique risque de perdre sa place dans le peloton de tête des terres d’accueil des holdings…

Le gouvernement entend écorner notre régime fiscal des holdings. En cas d’adoption des mesures qui sont actuellement sur la table, en particulier l’aj…

06/12/22

A low degree of similarity?

In a recent decision, the General Court held that the trade mark consisting of a figurative animal (right) does not cause a likelihood of confusion wi…

30/11/22

No longer public access to UBO data without legitimate interest

On 22 November 2022, the Court of Justice of the European Union (the "CJEU") struck down the provision of the 5th AML Directive 2018/843 ("AML V") whi…

29/11/22

Can parallel importers (re)brand generic medicines? The CJEU limits the ‘room for manoeuvre’

If a branded medicine and its generic version are put on the EEA market by economically-linked undertakings, is a parallel importer then allowed to re…

24/11/22

Une longue vie semble promise à la taxe sur les comptes-titres 2.0.

Dans son arrêt du 27 octobre 2022, la Cour constitutionnelle a en grande partie conforté la nouvelle taxe sur les comptes-titres (« TACT »). La Cour s…

22/11/22

DORA: the forthcoming EU legal framework on Digital Operational Resilience in the financial sector

The rules on the use of information and communication technology ("ICT") in the financial sector were traditionally country and institution-specific t…

16/11/22

Invisible life to the rescue: EU facilitates approval of micro-organisms in plant protection products

Micro-organisms or microbes (e.g. bacteria, fungi or protozoa) are invisible to us but play a significant ecological role as they help to break down o…

09/11/22

Une première application de la mesure anti-abus à un montage de cession d’entreprise

Dans une décision récente, un juge fiscal a pour la première fois appliqué la mesure générale anti-abus à un montage de cession d’entreprise (LBO). Ce…

07/11/22

Durcissement du régime des RDT et impact pour les holdings patrimoniales

Le gouvernement a chargé le ministre des Finances de préparer une première série de mesures s’inscrivant dans le cadre de la « réforme fiscale plus la…

03/11/22

New European Commission proposal to make instant euro payments universally available

On October 26, 2022, the European Commission published a proposal to accelerate the rollout of instant payments for citizens and businesses holding a …

21/10/22

EU Cybersecurity Month: mobile devices can pose a risk to your business

We increasingly depend on mobile devices. Many companies embrace the idea of “bring your own device” (“BYOD”) policies and allow employees to access c…