Belgium: Constitutional & Administrative Law

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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
EU Geopolitical Risk Update - Key Policy & Regulatory Developments No. 127
This update examines critical policy and regulatory developments affecting EU geopolitical risks, spanning economic security measures, the ongoing conflict in Ukraine, emerging health threats, and evolving cyber security challenges. The analysis provides strategic insights into how these interconnected risks are reshaping the European regulatory landscape and what stakeholders need to monitor.
European Union Government
JD
Jones Day
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