Facts and legal query Under Belgian law, the so-called ‘Antigone doctrine’ allows the administrative authorities under certain circumstances to take into account irregularly obtained evidence (e.g. when it has been obtained by disregarding legal safeguards, or by not respecting fundamental rights such as the right to privacy). This case law was developed for criminal law … Continue reading IN and JM v Belgium (C-469/18 and C-470/18)

Op 17 oktober 2019 vernietigde het Grondwettelijk Hof (hierna ‘GwH’) in het arrest nr. 138/2019 de wet van 7 februari 2018 houdende invoering van een taks op de effectenrekeningen (hierna ‘TER’) (BS 9 maart 2018). Ter ondersteuning van het vernietigingsberoep voerden de verzoekende partijen in wezen drie middelen aan, te weten: Schending van het gelijkheids- … Continue reading Vernietiging taks op effectenrekeningen. Next stop: Kirchberg?

Written by Srishti Singh 1. Introduction: The onset of the digital economy during the past decade is being viewed as the dawn of the new era. The digital sector has led to a shift in the way corporates operate and create economic value without any physical presence in any country. But its rise has also … Continue reading EU Digital Services Tax: Aiming towards a Unified Solution

On 26 October 2017, the European Commission (hereafter “the Commission”) launched a public survey on how to introduce a fair taxation of the digital economy. The objective of the initiative is to further define the European approach to the taxation of the digital economy. The survey follows the publication of a Communication on a fair … Continue reading European Commission launches public survey on “Fair taxation of the digital economy”

by Dina Scornos Following the informal meeting of the Economic and Financial Affairs Council (ECOFIN) of the European Union held in Tallinn on 15 and 16 September 2017, the European Commission (hereafter referred to as the “Commission”), published the Communication on a fair and efficient tax system in the European Union for the digital single … Continue reading The Digital Economy and “Fair” Taxation: The time to act was yesterday