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Recognising the close links between the securitisation activities of financial vehicles corporations engaged in securitisation transactions (FVCs) and monetary financial institutions, the European Central Bank (ECB) has adopted on December 19, 2008 Regulation (EC) No 24/2009 concerning statistics on the assets and liabilities of FVCs (the ECB Regulation).- Loyens & Loeff
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In a decision of 23 January 2015, the Supreme Court stated that the trial judge, asked to rule on the nullity of a non-competition clause of an independent worker which exceeds the admitted duration, has to take into account the agreement's clause which limits the scope of the nullity.
Salaries of cross-border workers will no longer become taxable in their State of residence merely because they work occasionally in a State other than the State of usual employment, provided that this occasional work lasts for less than 25 days.
Since 1 January 2015 the legal interest rate decreased from 2.75% to 2.50%. In fiscal matters and in matters involving the National Office for Social Security (NOSS) the rate remains 7% for now.
On 1 September 2014 new laws on the prevention of psychosocial risks at work entered into force. As a result of this legislation, the work rules must be adapted and this at the latest by 1 March 2015.
In the framework of the Recovery Act of 15 May 2014, tax measures were foreseen amongst other things to increase the competitivity of undertakings.
New CO2 emission benchmarks for 2015
The Act of 26 December 2013 concerning the single employment status is one year old. It entered into effect on 1 January 2014 and since that date, white-collar-workers and blue-collar-workers have equal notice periods.
The deadline for the declaration of individual pension promises to SIGEDIS (DB2P) has been postponed until 30 June 2015.
The Belgian Supreme Court has ruled on the scope of the exception that allows working on Sundays in tourist centres.