The European Commission adopts its tax simplification package | A Taxation Omnibus and a recast of the Directive on Administrative Cooperation
On 24 June 2026 the European Commission adopted its tax simplification package, two legislative proposals that would reshape parts of the EU’s direct tax framework: an Omnibus on Direct Taxation and a recast of the Directive on Administrative Cooperation (DAC). The Commission estimates the package would save EU businesses around €8 billion a year, of […]
New rules for online distance contracts and financial services
Introduction On 22 November 2023, the EU legislator adopted Directive 2023/2673 amending Directive 2011/83/EU as regards financial services contracts concluded at a distance. Although the Directive was adopted in the context of financial services contracts concluded at a distance, its impact is broader. From a general consumer law perspective, the reform updates certain rules applicable to distance contracts concluded […]
L’interdiction d’annoncer des «soldes» en dehors de la période des soldes ne peut plus s’appliquer
Conseil d’État, arrêts n° 266.735, 266.736 et 266.737 du 20 mai 2026. Que s’est-il passé ? Dans trois arrêts parallèles rendus le 20 mai 2026, le Conseil d’État a pris une décision claire : l’interdiction belge d’utiliser le terme « soldes » (ou des appellations équivalentes telles que « Opruiming », « Soldes », « […]
Inventive Step at the UPC | Lessons from the Court of Appeal
More than two years after the start of its operations, the Unified Patent Court (UPC) has provided another clear teaching of substantive patent law. Notably, the UPC approach to inventive step has further crystallised following two landmark Court of Appeal decisions from 25 November 2025 – Amgen v Sanofi/Regeneron (“Amgen”) (UPC_CoA_528/2024 and 529/2024) and Meril […]
Enhanced efficiency of dynamic injunctions against online infringements of copyright and related rights
Since 17 May 2026 and following the adoption of the law of 20 April 2026, holders of copyright, related rights and database rights may now seek provisional measures under the judicial procedure known as “dynamic injunctions” where the alleged infringement has not yet begun but is imminent. In addition, the powers of the Service have […]
AMLR draft RTS: AMLA closes consultations
Since its entry into force on 9 July 2024, Regulation (EU) 2024/1624 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing (the “AMLR”) forms the cornerstone of the new EU AML/CFT framework, which will become fully applicable as of 10 July 2027. On 9 February […]
Pelham II: CJEU Clarifies the Pastiche Exception for Musical Sampling
On 14 April 2026, the Court of Justice of the European Union (CJEU) delivered its long‑awaited follow‑up judgment in the Pelham litigation. The ruling clarifies the scope of the “pastiche” exception under Article 5(3)(k) of the InfoSoc Directive 2001/29 and, in particular, whether and under what conditions musical sampling may fall within that exception. Background […]
The EU Foreign Subsidies Regulation | Framework, Guidelines and Early Enforcement
I. Introduction The EU Foreign Subsidies Regulation (Regulation (EU) 2022/2560 (the « FSR« )) notification obligations became applicable on 12 July 2023 (after a six-month transitional period), filling a long-standing gap in the Union’s regulatory toolkit for foreign investment. While EU State aid rules discipline subsidies granted by Member States, no horizontal mechanism previously existed to tackle […]
The Omnibus I Directive: key changes to corporate sustainability and due diligence requirements
I. Introduction: Omnibus Simplification Package On 26 February 2025, the European Commission presented its Omnibus Simplification Package, aimed at strengthening EU competitiveness by significantly reducing the administrative and financial burden imposed on companies by sustainability legislation, in particular the Corporate Sustainability Reporting Directive (« CSRD« ) and the Corporate Sustainability Due Diligence Directive (« CSDDD« ). Following the entry […]
EU Inc.: a harmonised EU corporate form
I. Introduction: context and objective of the EU Inc. proposal Against the backdrop of increasing geopolitical tensions, slowing productivity growth and fierce global competition, the European Union is under growing pressure to strengthen its economic competitiveness and close the innovation gap with other major economies. In this context, startups and scaleups are increasingly recognised as […]
Director and Manager Remuneration in 2026 | No Longer a Simple Salary Question
I. Introduction Remunerating a company director or manager has always required a balance between corporate tax, personal income tax and social security contributions. That balance is becoming more delicate. Belgium combines a high tax burden on labour with a corporate income tax system that still offers a reduced rate of 20% on the first EUR […]
Replacement in Belgian contract law: a powerful remedy
1. Introduction When a contractual partner fails to perform, the creditor can resort to a range of remedies set out in Article 5.83 of the Civil Code, including (1) specific performance (“exécution en nature” / “uitvoering in natura”) and (2) damages (“réparation” / “herstel”). Although these remedies are ordinarily performed by the debtor itself, they […]