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Aviation: Belgian Supreme Court confirms that under the Brussels I Regulation (Recast) the substantive validity of a choice of jurisdiction clause must be assessed under the law of the chosen Member State

Aviation: Belgian Supreme Court confirms that under the Brussels I Regulation (Recast) the substantive validity of a choice of jurisdiction clause must be assessed under the law of the chosen Member State

On 8 February 2018, the Belgian Supreme Court (Court of Cassation) annulled a judgement of the Dutch speaking Commercial Court of Brussels which had assessed the substantive validity of a choice of jurisdiction clause under Belgian law rather than under the law of the Member State designed by the clause. ... Read More »

Drones:  current rules in Belgium

Drones: current rules in Belgium

Gatwick airport was recently forced to close its runways because of suspected drones entering the airspace. This incident led to the cancellations of hundreds of flights. A few days later, Santa Claus put drones under the Christmas tree of thousands of families. These events serve as a reminder of the ... Read More »

FUTURE AMENDMENTS TO BELGIAN PNR LAW

FUTURE AMENDMENTS TO BELGIAN PNR LAW

On 30 November 2018, the Belgian Council of Ministers approved a first draft of future legislation amending the Law of 25 December 2016 on the processing of passenger data (the “PNR Law”). The PNR Law sets out, inter alia, the obligations of the carrier and the travel agency concerning the ... Read More »

EU261/2004: Why are so many requests for preliminary rulings pending before the CJEU?

EU261/2004: Why are so many requests for preliminary rulings pending before the CJEU?

In the last few years the Court of Justice of the European Union has frequently been asked to issue preliminary rulings on the concept of “extraordinary circumstances” which figures in Flight Compensation Regulation No 261/2004 (“Regulation EU261”). Article 5.3 of Regulation EU261 provides that an air carrier is to be ... Read More »

Important decision  Dutch Supreme Court regarding deductibility sale and acquition related costs participations

Important decision Dutch Supreme Court regarding deductibility sale and acquition related costs participations

Summary The Dutch participation exemption does not only exempt qualifying income (capital gains upon sale, dividends) but allows disallows certain cost deductions. Costs incurred in relation to the acquisition or disposal of a participation in a subsidiary are treated as non-deductible ‘acquisition or disposal costs’. To what extent costs incurred ... Read More »

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