Month: July 2026

The measure was prompted by the sharp increase in low-value imports, mainly from e-commerce platforms established outside the European Union. Every year, billions of small parcels cross the Union’s borders, creating an unprecedented administrative burden for customs authorities. According to the EU legislator, the previous regime also encouraged practices such as undervaluing goods or artificially…

Copyright and related rights income is classified as movable income. It may fall within the scope of either Article 17, § 1, 3° or Article 17, § 1, 5° of the Belgian Income Tax Code (“ITC”). The application of Article 17, § 1, 5° is subject to compliance with the conditions set out therein. It…

The facts A couple applied to rent an apartment in Woluwe-Saint-Lambert. The monthly rent amounted to EUR 1,395, plus EUR 195 in fixed charges. The prospective tenants had a combined net income of approximately EUR 4,200 per month. This income met the commonly applied standard of three times the basic rent, but not three times…

Although the cases concerned administrative fines imposed on three clothing retailers, the judgments have implications extending well beyond the textile sector. They illustrate the far-reaching effects of the maximum harmonisation principle established by Directive 2005/29/EC on Unfair Commercial Practices (“UCPD”) and raise broader questions regarding the future of several traditional features of Belgian promotional law,…