last modified Oct 06, 2008 10:16 AM
by Ralph Lloyd-Davis — Nov 20, 2008 04:00 PM
by Ralph Lloyd-Davis — Oct 20, 2008 11:39 AM
03.07.08 | On 8 May 2008, Advocate General (AG) Sharpston issued her opinion in the Cobelfret v Belgium case (Case C-138/07) regarding the compatibility of the Belgian dividends received deduction regime (DRD) with the EC Parent-Subsidiary Directive. According to AG Sharpston, the Belgian DRD regime is not compatible with article 4(1) of the Directive.
by Ralph Lloyd-Davis — Nov 21, 2008 09:17 AM
by Ralph Lloyd-Davis — Oct 16, 2008 09:35 AM
17.06.08 | For some considerable time now, the Belgian social security administration (NOSS - National Office of Social Security) accepts that seniority premiums are exempt from social contributions, provided certain conditions are complied with. The Belgian tax administration, on the other hand, believed until recently that the amount of a seniority premium was usually too high to be considered as a tax-exempt benefit. In a statement dated 12 March 2008, the Belgian tax administration aligned its position with that of the NOSS.
by Ralph Lloyd-Davis — Oct 21, 2008 05:04 PM
by Ralph Lloyd-Davis — Oct 16, 2008 09:38 AM
by laga — Oct 16, 2008 12:10 PM
17.04.08 | The Royal Decree introducing new exemptions from the obligation to apply for a Limosa-declaration for certain categories of workers coming over to Belgium for short periods was published in the Belgian State Gazette on 13 September and entered into force with retro-active effect as of 1 April 2007.
by Ralph Lloyd-Davis — Oct 16, 2008 09:46 AM
by Ralph Lloyd-Davis — Oct 21, 2008 05:11 PM
by Ralph Lloyd-Davis — Oct 16, 2008 09:41 AM