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2,562 results found

Article

Loyens & Loeff | Netherlands | 3 Jul 2020

The role of the auditor under the NOW

On 31 March 2020, the Temporary Emergency Bridging Measure for Sustained Employment (NOW) was published. Two weeks after the announcement, the NOW was…
Article

Loyens & Loeff | European Union, Netherlands | 3 Jul 2020

Supreme Court clarifies the position of employees in the event of a restart

On 17 April 2020 the Supreme Court handed down an important interim judgment concerning the pre-pack bankruptcy of Heiploeg. In this judgment, the…
Article

Loyens & Loeff | European Union | 3 Jul 2020

IT services related to both VAT exempt and VAT taxed fund management fully subject to VAT

The CJEU ruled against the applicability of the VAT exemption on services when these are performed in relation to the management of both special…
Article

Loyens & Loeff | Belgium, Netherlands | 3 Jul 2020

Nieuwe steunmaatregelen: uitbreiding corona-ouderschapsverlof en maatregelen voor ondernemingen in herstructurering of moeilijkheden

Recent werden twee koninklijke besluiten (KB nr. 45 en nr. 46) gepubliceerd waarin enkele bijkomende steunmaatregelen voorzien worden in het kader van…
Article

Loyens & Loeff | European Union, OECD | 2 Jul 2020

EU Parliament adopts Taxonomy Regulation

In recent years the European Union has paid increasing attention to sustainability in its policy- making particularly in the financial sector. In…
Article

Loyens & Loeff | Belgium | 2 Jul 2020

COVID-19 measure: Partial exemption from payment of payroll taxes

A Bill of 25 June 2020 aims to introduce a new system of (partial) exemption from payment to the Belgian Treasury of withheld payroll taxes, in order…
Article

Loyens & Loeff | Belgium, Cayman Islands | 2 Jul 2020

The Belgian income tax return: the Cayman tax on the lurk

With about 800 codes, a Belgian income tax return is not for the faint-hearted. When the Cayman tax is involved, even more attention is needed. Read…
Article

Loyens & Loeff | Belgium, Global | 2 Jul 2020

Bond issuances: it’s all about transparency for investors…

Green Bonds, Social Bonds, Sustainability Bonds… and now also Sustainability-Linked Bonds (SLBs). On 9 June, the 6th Annual General Meeting of the…
Article

Loyens & Loeff | Belgium | 2 Jul 2020

COVID-19 measure: Partial exemption from payment of payroll taxes

A Bill of 25 June 2020 aims to introduce a new system of (partial) exemption from payment to the Belgian Treasury of withheld payroll taxes, in order…
Article

Loyens & Loeff | Belgium | 1 Jul 2020

Indexed lump sum allowance per kilometer for the professional use of the employee’s own vehicle

For employees who travel professionally (i.e. In performance of their employment contract) with their own vehicle, employers can reimburse the…
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