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In a recently delivered judgment in Case C-339/15, the Court of Justice of the European Union found that the Belgian legislation prohibiting in strict and absolute terms any advertising with regard to the provision of oral and dental care services is incompatible with the EU law. The case concerned a Belgian general dental practitioner accused of having, during the period from 2003 to 2014, advertised the dental services he provided in a way contravening the national rules prohibiting all advertising…...

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This publication is only available in Dutch.  ...

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In een arrest van 5 mei jl. bevestigt het Hof van Cassatie dat een A.O.W.-uitkering slechts kwalificeert als een in België belastbaar pensioen indien en in de mate dat er een band is met een beroepswerkzaamheid. Wie in België woont en een A.O.W.-uitkering geniet, kan in België enkel verzocht worden om belasting te betalen over de uitkering als over een pensioen, indien en in de mate dat die uitkering staat voor jaren van werken in Nederland, als inwoner of als…...

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Last weekend’s cyber-attack has caused significant technical and operational problems worldwide. And while the main issue in these cases is of course IT-security, such attack also gives rise to important legal / data protection issues that should not be neglected. What is everyone talking about? Over the past weekend, IT-systems around the world were hit by a highly-effective ransomware-attack labelled “WannaCry”, disabling entire computer systems and databases and in some cases even crippling public services like the NHS in the…...

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Our VAT experts Trudy Perié, Bart Heijnen, Thierry Charon and Bert Gevers will join the discussions on the state of VAT at the International VAT Conference in Tegernsee (Germany) on 29 & 30 June. Representatives of the EU Commission, the European Court of Justice, national tax authorities and industry will tackle current hot topics like Managing Big Data & VAT, E-commerce and recent trends in the jurisprudence of the European Court of Justice. Registration is still open and more info…...

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This seminar for intermediaries will focus on the introduction of a UBO-register in Belgium, the Netherlands & Luxembourg pursuant to the 4th EU Anti Money Laundering Directive. The seminar will address the challenges that private clients in these jurisdictions will be faced with, but shall also cover options (including Switzerland) that clients still have to protect their privacy. The seminars given in Belgium, the Netherlands and Luxembourg will have the same content, albeit that in each jurisdiction the major case study…...

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On 31 May 2017, Caroline Docclo will chair the FEB / VBO annual seminar “The implementation of BEPS measures aimed at tax treaties by the Multilateral Instrument”. She will also talk about the changes to the definition of permanent establishment. Click here to view the programme....

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On Thursday 8 June 2017 the Loyens & Loeff Belgium's Tax and IP teams jointly organise the seminar: The new Belgian Innovation Income Deduction:  How to get the most out of it? In order to guide you through the essential characteristics of the new Innovation Income Deduction  (IID) and the fundamental changes compared to the old Patent Innovation Income Deduction (PID), Loyens & Loeff’s tax and IP teams are joining forces and are pleased to invite you to their lunch…...

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1  History of the tax shelter for equity investments in starting companies Since mid-2015, Belgian legislation provides for a very interesting tax incentive for Belgian-resident private individuals who invest in the capital of a Belgian or EEA startup that is less than four years old. The first move was the tax shelter law of 10 August 2015, providing the framework and the many conditions for the personal income tax reduction of up to 45% of the capital invested. That law provided…...

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On 19 (London), 20 (the Hague) and 21 June (Brussels) Bert Gevers and Gerard Kreijen of our International Trade Team will speak on the latest developments and critical issues in EU and US export controls and economic sanctions. We are honored to welcome Mrs. Adjoa Linzy, senior enforcement officer at OFAC, as a keynote speaker for the events. She will join the discussions with our experts and leading industry compliance professionals. This year we will also look into the conflict between trade controls…...