Category: LEGAL NEWS

What is a water-sensitive open space area? Since 2017, the Flemish Government has been able to designate land as a water-sensitive open space area, commonly referred to by the Dutch acronym WORG. These are areas that are important for water storage or flood management and which, as a result, largely remain undeveloped. In return, Article…

What is a residential reserve area? Residential reserve area is an umbrella term for several categories of land that, in addition to ordinary residential areas, may still provide scope for housing, but only following an express decision by the municipality. The best-known and most common category is the residential expansion area (zone d’extension d’habitat /…

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,…

What began as a competitive advantage has become an industry standard. Yet these policies have also given rise to a phenomenon that increasingly concerns retailers: the emergence of so-called serial returners, i.e., customers who repeatedly purchase and return goods in volumes and frequencies far beyond what could reasonably be expected from ordinary consumers. The issue…

According to a 2016 study by the BMA, commission fees in property sales generally range between 2% and 4% of the sale price in practice. For a property valued at EUR 390,000, this represents almost EUR 19,000 in agency fees (including VAT), in addition to registration duties and notarial fees. Although real estate agents are…

The first concerns the application of the special assessment period provided for in article 358, §1, 3° of the Belgian Income Tax Code 1992 (“ITC 92”) where a criminal investigation results in a dismissal decision.  The second concerns the extent to which a judge is required to examine, ex officio, whether a disputed assessment can be upheld. More specifically, the question…

The first concerns the application of the special assessment period provided for in article 358, §1, 3° of the Belgian Income Tax Code 1992 (“ITC 92”) where a criminal investigation results in a dismissal decision. The second concerns the extent to which a judge is required to examine, ex officio, whether a disputed assessment can…