Case law
2 July 2018

CJEU setting stricter rules for on-call time of workers

The Court of Justice of the EU (CJEU) dealt with a dispute between a Belgian firefighter and his employer regarding the employee’ entitlement for being on call (stand-by duty). The court held that that if the employee had to respond to the…

Taxes
2 July 2018

Taxation of listed investment funds is changing

In mid-June, the Chamber of Deputies passed a draft amendment to the Income Tax Act that alters the definition of a basic investment fund. The amendment regulates conditions under which funds whose shares have been accepted for trading on an EU…

Case law
2 July 2018

Users may be responsible for Facebook’s activity

The recent judgement of the Court of Justice of the EU (CJEU) will not please many administrators of ‘fan pages’ hosted on Facebook: in its ruling in case C 210/16 ULD vs. Wirtschaftsakademie, the CJEU concluded that the administrator is in the…

Legal
2 July 2018

Spouse’s consent to share transfers not just a formality

A share in a business corporation held by a spouse forms part of the community property of spouses (‘community property’), with some exceptions. Although the other spouse does not become a shareholder (they cannot attend or vote at general meetings…

Taxes
2 July 2018

Last wave of subsidies for large enterprises?

A few of the last calls to participate in the Enterprise and Innovations for Competitiveness Operational Programme (OPEIC) were announced during the course of June, including favourite programmes such as Potential, Innovations and Applications.…

World news
2 July 2018

The end of the present EU VAT system approaching?

Late in May this year, the European Commission submitted a proposal to amend the VAT Directive, outlining the definitive (final) VAT system. The new system should unify the principles applicable in the VAT area across the European Union, simplify…

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