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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 »

Qualified Opportunity Zones: Insights from the Government’s New Guidance

Qualified Opportunity Zones: Insights from the Government’s New Guidance

Hinckley Allen published A Practical Guide to the Qualified Opportunity Zone Program, which details a promising new program contained in the 2017 Tax Cuts and Jobs Act that provides significant tax incentives for real estate investors in Qualified Opportunity Zones (“QOZ”). Although the QOZ program was received enthusiastically, significant questions ... Read More »

Municipal Utilities Need to Be Smart When Implementing a Smart Meter Program

Municipal Utilities Need to Be Smart When Implementing a Smart Meter Program

The United States Court of Appeals for the Seventh Circuit (the “Seventh Circuit”) recently decided the case of Naperville Smart Meter Awareness v. City of Naperville, 900 F.3d 521 (7th Cir. 2018). The suit brought by Naperville Smart Meter Awareness (“NSMA”) alleged that the collection of smart meter energy-consumption data ... Read More »

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