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A recent opinion given by the ECJ's Advocate General Kokott may fundamentally affect the current stance taken by the Belgian tax authorities in corporate reorganisationsA company transferring assets to a third party is normally taxed on the realized A recent opinion given by the ECJ's Advocate
12 August 2009
http://www.allenovery.com/publications/en-g … orporate-reorganisations--new-approach-.aspx
In today’s increasingly complex business environment, awareness of the tax environment in relevant jurisdictions is crucial, especially when it comes to acquisitions of foreign companies.
10 September 2014
http://www.allenovery.com/publications/en-g … -acquisitions-at-a-glance---Update-2014.aspx
Crédit Lyonnais case: turnover of foreign branch disregarded for local VAT pro rata deduction Crédit Lyonnais case: turnover of foreign branch disregarded for local VAT pro rata deduction
16 September 2013
http://www.allenovery.com/publications/en-g … garded-for-local-VAT-pro-rata-deduction.aspx
Belgium tightens dividend WHT exemption for non-residents – ECJ widens it Belgium tightens dividend WHT exemption for non-residents – ECJ widens it
16 January 2013
http://www.allenovery.com/publications/en-g … ption-for-non-residents---ECJ-widens-it.aspx
Belgium tightens dividend WHT exemption for non-residents – CJEU widens it Belgium tightens dividend WHT exemption for non-residents – CJEU widens it
07 January 2013
http://www.allenovery.com/publications/en-g … tion-for-non-residents---CJEU-widens-it.aspx
A new Belgian law has been enacted in response to the growing interest in sustainable investments and microfinance. The law aims to attract more money for microfinance in developing countries, by introducing a tax reduction for shares in microfinance A new Belgian law has been enacted in response
20 August 2008
http://www.allenovery.com/publications/en-g … duction-for-investments-in-microfinance.aspx
Advocate General Kokott (AG) recommended that the Court of Justice confirm the General Court (formerly the CFI) judgment that communications of business people with in-house lawyers are not protected by legal professional privilege in cartel investig Advocate General Kokott (AG) recommended that
17 May 2010
http://www.allenovery.com/publications/en-g … -privilege,-advocate-general's-opinion-.aspx
In its judgment of 20 May 2010 (the 'Zwijnenburg'-case C-352/08), the European Court of Justice (ECJ) confirms that the anti-abuse provision contained in the Merger Directive (introduced in Belgian domestic lax) does not apply to corporate reorganiza In its judgment of 20 May 2010 (the
07 June 2010
http://www.allenovery.com/publications/en-g … reorganizations--new-approach-confirmed.aspx
The European Commission considers that Belgian tax rules discriminate against non-Belgian investment companies. Whilst awaiting the outcome of the infringement proceedings, non-Belgian collective investment companies should consider filing protective The European Commission considers that Belgian
09 June 2010
http://www.allenovery.com/publications/en-g … nvestment-companies-contrary-to-EU-law-.aspx
The Belgian tax authorities issued a circular letter (the Circular) clarifying their interpretation of the reporting obligation applying to payments made to tax havens as from 01/01/10. The tax authorities interpret this law broadly, resulting in hea The Belgian tax authorities issued a circular
20 December 2010
http://www.allenovery.com/publications/en-g … -obligations-for-payments-to-tax-havens.aspx


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