Belgium: Constitutional & Administrative Law

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EU Connect Snippet: State Of The Union 2026 - Economic Security Moves Centre Stage
The European Commission's 2026 State of the Union address signals a fundamental shift in EU policymaking, intertwining economic security with technological leadership and climate resilience. President von der Leyen's proposal for an unprecedented "associate membership" with Canada could establish a new framework for strategic partnerships beyond traditional enlargement. These developments carry significant implications for businesses navigating Europe's increasingly interconnected policy landscape.
European Union Government
LL
Loyens & Loeff
Article
Constitutional Court On New Article 444 ITC: Good Faith Prevails, But Not On All Levels
The Belgian Constitutional Court has ruled on the temporal scope of a new tax regime that presumes good faith for first-time infringements, determining whether taxpayers involved in disputes over assessments issued before the law's effective date can benefit from more lenient treatment. The decision addresses three key challenges: the temporal limitation of the new rules, the exclusion of good-faith presumption for ex officio assessments, and the absence of an equivalent regime for VAT.
Belgium Tax
LL
Loyens & Loeff
Article
EU Cybersecurity Act 2 Advances Amid Member States’ Concerns Over EU Competence
The European Union's revised Cybersecurity Act advances through legislative procedures while facing significant Member State concerns about EU competence limits in cybersecurity matters. The proposed framework would empower the European Commission to exclude high-risk suppliers from the EU market, but questions arise about whether the EU has authority to act in areas traditionally reserved for national security.
European Union Media & IT
JD
Jones Day
Article
New Article 444 ITC And Circular Letter No. 2025/C/49: Remaining Uncertainties
Belgium's Program Law of 18 July 2025 fundamentally reformed the tax increase regime under Article 444 ITC by introducing a rebuttable presumption of good faith for first-time infractions. While the reform eliminates automatic 10% tax increases for taxpayers who commit their first error in good faith, significant questions remain about the practical interpretation of "good faith" and the treatment of ex officio assessments.
Belgium Tax
LL
Loyens & Loeff
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