The General Court dismissed this application on 19 July 2016, holding that the suspension of the recovery of the alleged state aid was not justified because Belgium had failed to establish urgency.

The Belgian parliament approves the first measure announced by the federal coalition agreement of 31 January 2025. It concerns the increase of the maximum amount of hours that students can work...

In its Spring Budget 2021, the United Kingdom announced to repeal the domestic provisions implementing the IRD.

In this article, we explain the individual tax implications of working in the metaverse. Personal tax on worldwide professional income is usually governed by the law of the place the work is done.

A new royal decree was published today in the Belgian State Gazette1, providing that several termination indemnities will be subject to social security contributions as from 1 October 2013.

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 France and Europe for June 2019

On numerous occasions in recent years the European Court of Justice (ECJ) had to decide whether VAT fixed establishments were present within corporate group structures. In each case, the ECJ ruled...

The Belgian Constitutional Court has ruled on the temporal scope of a new tax regime that presumes good faith for first-time infringements, determining whether taxpayers involved in disputes over assessments issued before the law's effective date can benefit from more lenient treatment. The decision addresses three key challenges: the temporal limitation of the new rules, the exclusion of good-faith presumption for ex officio assessments, and the absence of an equivalent regime for VAT.

Belgium has introduced public Country-by-Country Reporting ("public CbCR") through the law of 8 January 2024 amending the Belgian Code of Companies and Associations...

Employees working across borders often continue their existing pension schemes during temporary foreign employment, but this seemingly straightforward practice raises critical tax considerations that are frequently overlooked. When foreign pension contributions fail to meet specific exemption criteria under Belgian tax law, they may be treated as taxable income, potentially leading to economic double taxation at the payment stage. Recent guidance from Dutch tax authorities on their "balance scheme" mechanis

E-invoices have been getting a lot of attention in recent months. This European initiative, which aims to make the use of e-invoices compulsory in B2B relationships from 2028...

A summary of topics related to the new seven tax laws.

Pillar Two, which ensures that an MNE's in-scope income will be subject to a minimum tax rate of 15%, is ready to go. On December 2, the Model Rules were agreed upon within the OECD Inclusive Framework...

In two judgments, dated 18 February 2016 and 24 March 2016, the Constitutional Court decided on the constitutionality of two provisions of the Law of 31 January 2009 on the Continuity of Enterprises.

Le budget mobilité permet aux travailleurs qui disposent ou peuvent prétendre à une voiture de société d'échanger ce droit contre un budget qu'ils peuvent répartir librement entre trois piliers...

Eager to cut the budget deficit, the Di Rupo government has proposed several new tax measures, including new restrictions on the notional interest deduction (NID) and more stringent thin capitalization rules.

On 25 July 2018, the ECJ handed down its judgment in a case arising from the European Commission's 2013 decision on the "Spanish tax lease system" (Case C-128/16 P, Commission v Spain and others).

The Belgian Parliament has adopted three pieces of legislation which set out new rules regarding VAT chargeability, groupings and the small business exemption threshold.

A draft bill overhauling the so-called expatriate tax regime for executives and specialists ("expat regime") is currently being considered by parliament.