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On 12 December 2024, the European Court of Justice delivered its judgment in the Weatherford Atlas Gip case (C-527/23).

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 authorities by electronic means (via an E-604A or E-604B respectively).

In recent years, the number of "management companies" has grown significantly, partly because of their tax-friendly regime. The government now aims to reduce this attractiveness.

A recent tax ruling of the Belgian tax authority (the Tax Ruling) confirms that a transfer of the registered seat of a company from the United States ...

The European Union's customs landscape is undergoing a major transformation with new regulations entering into force, while tax authorities grapple with data protection concerns in cross-border information exchange.

Nombreux sont ceux qui travaillent aujourd'hui dans un pays autre que celui dans lequel ils travaillaient avant le début de la crise de la Covid.

On 16 September 2021, the Court of Justice of the European Union issued its judgement on whether the Belgian excess profit rulings could qualify as State aid scheme or not.

The European Commission is advancing a comprehensive simplification agenda for EU corporate taxation while simultaneously withdrawing proposals that lack political consensus. As negotiations on the next Multiannual Financial Framework intensify and digital taxation debates resurface, businesses face a recalibration of how tax policy supports EU objectives in practice.

D’un coup de baguette presque magique, le ministre des Finances Koen Geens a mis fin à plusieurs semaines de dissensions autour de la réforme du tax shelter.

As we reported in a "digital economy" update earlier this year, digital taxation has been raising many debates at both the OECD and the EU levels.

The rise of remote work has fundamentally reshaped the modern workplace.

In its recent judgment of 13 March 2025 (C-135/24), the CJEU once again confirmed the incompatibility of the DRD, this time in the context of its interaction with the Group Contribution Regime ("GCR") regime.

Challengers can reach scale seemingly overnight, forcing market change at a similar speed. Established business models are upended,

The global tax landscape is experiencing a profound transformation as the OECD/G20's Pillar Two rules are adopted. Among these, the Undertaxed Profits Rule (UTPR)...

The Paris office of Hogan Lovells is pleased to provide this English language edition of our monthly e-newsletter, which offers a legal and regulatory update covering

As of 1 July 2025, Belgium will implement a new exit tax regime that will significantly alter the tax treatment of cross-border corporate mobility. This measure is part of the coalition agreement of the Arizona government...

The European Commission's proposal for an EU Inc. promises faster, digital incorporation and more harmonised corporate structures across Member States. But can this new framework genuinely reduce legal fragmentation and strengthen Europe's competitive position, or does it simply add another layer to an already complex corporate landscape?