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Publications
European law restrictions on the temporal effect of national juidicial decisions: the case of the Belgian Constitutional Court
Monday, 10 August 2020
The Belgian Constitutional Court is a court of law watching over the observance of the Constitution by the legislative authorities of Belgium. It has the power to annul, to declare…
News
Luxembourg introduces register for trusts and fiduciary arrangements
Friday, 24 July 2020
A new Luxembourg law (the “Trusts Register Law”), dated 10 July 2020, was published on 13 July 2020 and is in force since 17 July 2020.
News
Luxembourg to postpone DAC6 and DAC2 reporting deadlines
Monday, 08 June 2020
On 4 June 2020, the Luxembourg government announced that the negotiations on the European Commission proposal1 for a directive amending Council Directive 2011/16/EU dated 15 February 2011 that aims to postpone…
News
The ECJ takes positive decision on Italian FTT
Friday, 29 May 2020
In its decision of 30 April 2020, dealing with the Italian Financial Transaction Tax (FTT), the European Court of Justice (ECJ) has ruled that there is no violation of the…
News
Is the 18% of withholding tax on income paid to foreign artists and sportspersons no longer due?
Friday, 15 May 2020
On 13 May 2020, the Belgian political party, CD&V, submitted a draft bill to relax the 18% final withholding tax regime on income paid to foreign artists and sportspersons.
News
Spain and Portugal: slightly less sunny tax-wise
Tuesday, 28 April 2020
In a context of increasing mobility within the European Union, Spain and Portugal are popular destinations for, among others, pensioners looking for a milder (tax) climate. There are however, in…
Publications
CJEU in KPC Herning: The Supply of Land with a Building to Be Demolished Is not Necessarily a VAT Taxable Supply of Building Land
Tuesday, 21 April 2020
On 4 September 2019, the Court of Justice of the European Union delivered an interesting judgment on a real estate transaction relating to the sale of land together with a…
News
Filing a Belgian non-resident income tax return for the very first time? Register before 1 June 2020!
Tuesday, 14 April 2020
Individuals receiving income taxable in Belgium but who do not qualify as Belgian tax residents, are in principle required to file a so-called Belgian non-resident income tax return.
