In an earlier article in this series, we already discussed the planned changes in terms of moveable income. Whilst the changes may seem relatively limited at first glance, Dutch residents immigrating to Belgium will however encounter several peculiarities as set out in this article. Capital gains Capital gains, i.e. on shares, are in principle taxable in the state of residence ...
Queen’s song was clearly not about COVID 19 but the message remains the same: even if the music industry is struggling, the show must go on! It is undeniable that, with the lockdown measures and other restrictions imposed by the Belgian government to fight against COVID-19, many companies have to deal with revenue loss while keeping high level of costs. This is particularly true for the cultural sector and the music industry with the cancellation of so many events ...
accounts throughout Europe with one single order. EU Regulation 655/2014 of 15 May 2014 establishing a European Account Preservation Order procedure to facilitate cross-border debt recovery in civil and commercial matters (‘EAPO Regulation’) came into force on 17 July 2014 and applies from 18 January 2017 ...
On 3 May 2021, the EU Member states approved “dried yellow mealworms” as a novel food under EU Regulation 2015/2283. According to the applicant, mealworms can be used in a broad range of food products, such as bread, cookies, or pasta. A Commission implementing regulation will follow soon, which marks the final step and formally authorises the novel food. Mealworms are the first insect species to secure clearance as a novel food but more are likely to follow ...
In two recent cases (Coditel and Stadtreinigung Hamburg), the ECJ dealt with the so-called “in-house exemption” in procurement matters ...
With the exit from the lockdown now in full force, more companies are bringing their staff back to their work premises. We have listed 10 quick-but-key questions that every business manager or HR specialist must deal with during this restart. To read the full Q&A, CLICK HERE ...
What is spamdexing? The Internet contains a lot of information. In 2002, the total number of web pages was estimated at 2.024 million; by 2005 this estimate had risen to 11.5 billion2. The ever- increasing amount of information found on the Internet also has disadvantages. In this jungle of information, it is getting harder and harder to see the wood for the trees ...
The Belgian takeover market is currently undergoing a full transformation. Three experts from the independent law firm, ALTIUS, share their insights about the new dynamics in the field of mergers and acquisitions (M&A). “We see clear links with restructurings, bankruptcies, and the evolution of the real estate market.” The new dynamics currently driving the takeover market in our country are the result of various factors ...
A new draft Act has recently been submitted to the Belgian Parliament that aims to amend the Social Penal Code which lists the infringements of labour and social security law that are punishable and the related penalties. The new draft Act is very ambitious, as it contemplates being the biggest reform of the Social Penal Code since the latter’s enactment ...
Employees terminated in the frame of a collective lay-off may participate in a redeployment cell, which helps them to find new employment. Any participating employee is entitled to a monthly reorientation indemnity equal to his/her salary inclusive benefits during a period of 3 or 6 months. The employer pays the reorientation indemnity ...
Introduction In 2015 the Belgian banking and finance law landscape underwent certain changesand numerous modifications continue to be expected in 2016. This newsletter highlightscertain changes in EU and Belgian law in the following practice areas: financetransactions; investment funds (undertakings for collective investment); andfinancial institutions. 1 ...
ALTIUS' Real Estate & Regulatory team and ICT team contribute to 2011 editions of 'Getting The Deal Through' series • 07/09/2010 Lieven Peeters , William Timmermans, Suzy Miller and Charlotte Boumal, lawyers in ALTIUS' Real Estate & Regulatory practice, wrote the Belgian Chapter of the "Getting the deal through - Construction" book published by Law Business Resear
Are donations of counterfeit goods to charities socially acceptable? - Despite calls for seized counterfeit goods to be donated to charity, a number of conditions should be met in order to protect both IP rights holders and those receiving the goods Nobody would dispute that in today’s world, the social and environmental impacts of our actions must be taken into consideration whenever we make a decision ...
In a ruling of 19 April 2022, the Belgian Supreme Court decided that an A1-certificate issued by a competent foreign authority to a posted worker does not exclude compliance with the DIMONA obligation. Does this mean that all foreign employers posting employees to Belgium must now file both a LIMOSA and a DIMONA declaration? This article sheds some light on the scope of the Supreme Court’s decision and the particular context in which it was taken ...
Even though Belgium is lagging behind when it comes to enacting specific legislation, companies doing business in Belgium should be aware of the risk of being held accountable for human rights violations or environmental pollution up or down their value chain. Human rights violations are a ‘hot’ topic and businesses are confronted with ethical challenges in this respect ...
As the retail sector is one of the sectors most affected by the Covid-19 pandemic, employers within it might be considering dismissing employees for economic or technical reasons ...
IntroductionAs of 8 January 2009, Belgian listed companies and financial undertakings are required to have an audit committee. The Law of 17 December 2008 on the establishment of an audit committee in listed companies and financial undertakings (the “Law”) then enters into force ...
All shops, bars, restaurants and leisure centres will be closed at least until 6 April 2020. Only grocery stores, pet food stores, pharmacies, banks, post offices and book shops will remain open until that date insofar as the social distancing (at least 1 meter distance) can be guaranteed. Night shops can stay open until 10 pm insofar as social distancing is applied. Food stalls on markets are only allowed insofar as considered essential ...
On 17 March 2022, the Belgian Act transposing the ECN+ Directive and also introducing further amendments into the Belgian Competition Act entered into force. It has introduced merger filing fees, fines for failure to notify mergers and a number of procedural changes that allow a more efficient enforcement and an improved cooperation within the ECN Network ...
Antitrust issues in vertical relationships are no longer below the competition authorities’ ‘radar’. This trend of not only focusing on horizontal but also on vertical competition law infringements has once more been seen with the Belgian Competition Authority’s decision to fine Le Creuset EUR 490,112 for having implemented a resale price maintenance policy with its distributors over a six and half year period ...
In the Horizon Pleiades case, the Council of State was confronted with an interesting question: if a public authority organises a procedure to select its partner for a PPP company, which will perform works or services which would normally be covered by the Procurement Directives, does the selection procedure have to comply with the rules laid down in the Procurement Directives or can a “light” selection procedure be used? In its ruling, dated 19 June 2009, the Council of Stat
1. Introduction In recent years, the Belgian Parliament hascodified substantial parts of Belgian economic legislation into a new Code ofEconomic Law (“Wetboek van economischrecht” / “Codedu droit economique”). The Code of Economic Law consists of 18Books, including one on payment and credit services (“Boek VII. – Betalings- enkredietdiensten” / “LivreVII. – Services de paiement et de crédit”, “Book VII”) ...
On 17 May 2023, the Belgian Medicines Agency (FAMHP) announced that marketing authorisation holders (MAHs) have three years to comply with the prohibition of “negative formulations” on the packaging of medicinal products for human use. Such negative formulations include “gluten-free”, “lactose-free”, “ethanol-free” or “no colourings” ...
In two recently published decisions, the College of Prosecutors (‘Auditorat’) ruled on requests for interim measures from Belgian Posters and Clear Channel against the granting by the Brussels-Capital Region of a public tender contract to JC Decaux (‘JCD’). Belgian Posters and Clear Channel claimed that JCD had a dominant position (or even a monopoly) in the market for theprovision of so-called ‘urban advertisement furniture' (e.g ...
The Supreme Court (“Hof van Cassatie/Court of Cassation”) overruled on 26 May 2023 a decision that determined that Article 1722 (old) Civil Code (a partial or total “destruction” of the leased premises) does not apply for the tenant that can not operate its premises due to the measures taken by the Belgian Government in order to prevent the spread of the COVID-19 pandemic, because there was only a temporary impossibility and thus only a temporary loss of enjoyment ...