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The European Commission opened an in-depth investigation regarding the compatibility of a Belgian tax provision with EU state aid rules...

Argenta Spaarbank NV challenged the validity of the exclusion of the net book value from the computation basis for the notional interest deduction.

Filing season for corporate income tax returns is coming to a close in Belgium. The deadline for resident and non-resident companies (FY 2018)

The ECJ did not agree with this reasoning. By its judgment of 21 December 2016, the ECJ set aside the GC's judgments.

At the end of 2010, Belgium introduced a new transparency obligation for Belgian companies and permanent establishments to report in their annual tax return all payments exceeding 100,000 EUR on a yearly base made to tax havens (art. 307, §1, al.3 ITC).

The air travel tax is an excise duty which airline companies operating in Ireland must pay in respect of every passenger departing on an aircraft from an airport situated in Ireland.

Belgian family offices and fund-of-funds utilizing the Privak regime face unique challenges when investing through Luxembourg structures, particularly regarding tax-neutral status requirements and participation exemption conditions. The look-through treatment of transparent entities like SCSps can create complications with underlying assets, prompting the need for alternative structuring solutions that maintain compliance while accommodating diverse investor bases.

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.

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.

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.

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

The European Commission proposed on 16 March 2011 a Directive (COM 2011/121) on a Common Consolidated Corporate Tax Base ("CCCTB") (the "Proposed Directive").

A Belgian Constitutional Court has referred critical questions to the Court of Justice of the European Union regarding the validity of the Undertaxed Profits Rule (UTPR) under the EU Pillar Two Directive.

On June 25, 2014, the Brussels Court of Appeal confirmed an earlier ruling (dating from 2010) from the Tribunal of First Instance.

On 24 December 2011, the Democratic Republic of Congo (D.R.C.) finally ratified the income tax treaty it signed with Belgium on 23 May 2007.

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.