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The Copiepresse case (Copiepresse et al vs. Google Inc.) stated that the E-Commerce Directive was not relevant for the liability of a news search service because such services actively edit content and therefore cannot be considered an intermediary service provider.

Indeed, the court held that the hosting and caching provisions of the Electronic Commerce Directive did not assist Google. Neither protection applied since it was Google's own behaviour that was in question, not the content of sites to which it permitted access. Further, the caching protection did not apply because it was not the temporary storage required for indexation that was in dispute, but making it available by means of the 'Cached' link.

The Directive 2000/31/EC (E-Commerce Directive) is the legal basis governing the liability of Internet Services Providers (ISPs) in the EU Member States and includes a conditional safe harbor. The Directive covers any type of infringement of third-party rights, including intellectual and industrial property rights and personality rights.

The limitations on liability in the Directive apply to clearly delimited activities (mere conduit, caching and hosting) carried out by internet intermediaries, rather than to categories of service providers or types of information. While it was not considered necessary to cover hyperlinks and search engines in the Directive, the Commission has encouraged Member States to further develop legal security for Internet intermediaries.

Since not all Member States have transposed the relevant articles consistently, the national case law is divergent and leads to legal insecurity on an EU level.

The Belgian Commercial Law Codification contains the Belgian implementation of the European e-Commerce Directive, which includes in its “Section 4: Liability of intermediary service providers” specific provisions related to a safe harbour for information service providers providing mere conduit, catching and/or hosting activities.

With respect to income tax, except in case of exception granted by the administration, the books and documents must be kept at the disposal of the tax administration in the office, agency, branch or other professional or private premises of the taxpayer where they have been kept, prepared or sent.

With respect to VAT, invoices received and copies of invoices issued by the taxpayer must be stored in Belgium or in another EU member state under certain conditions. Invoices must be stored either in electronic or paper format (Article 60, § 3 of the VAT Code).

Article 463 of the Companies Code requires that the Company register of shareholders and register of bonds must be kept at the registered office of the company. Since 2005, it is possible to keep the registers in electronic format as long as they are accessible at the registered office of the company.

The basic principle of Belgian economic migration policy states that a foreign worker is only allowed to work in Belgium when a labour market test indicates that on the Belgian or European Economic Area (EEA) labour market no suitable candidate can be found within a reasonable term. However, various categories of workers are exempt from the work permit requirement or can obtain a work permit without the need to have a labour market test performed. This policy applies to intra-corporate transferees (ICT) and contractual service suppliers (CSS) as well as independent service suppliers (ISS).

By 2012, the Belgian government owned 53.51% of Belgacom Group or commercially known as Proximus, the incumbent.

The privatization of the Belgian telecom market began in 1998 and Belgacom (the incumbent) still owns access to the last mile.

In the European Union, there is no general principle for the use of copyright protected material comparable to the fair use/fair dealing principle in the US. Directive 2001/29/EC defines an optional, but exhaustive set of limitations from the author´s exclusive rights under the control of the “three-step test”. This is a clause in the Berne Convention that establishes three cumulative conditions to the limitations and exceptions of a copyright holder’s rights. The Directive has been transposed by Member States with significant freedom.

The Belgian Copyright Act does not explicitly transpose the three-step-test. The country follows a “closed list of exceptions” approach and no exceptions can apply outside this statutory framework.

In the process of patent application In Belgium, it is compulsory for persons with no official residence in Belgium to appoint a local representative.

The European Commission has raised concerns on the independence of the telecom regulator, the Belgian Institute for Postal Services and Telecommunications (BIPT). The reasons are that the Belgian Council of Ministers can suspend or amend BIPT’s decisions in certain circumstances and approve BIPT three-year strategic plan.

There is a legal requirement for the state to retain a 50% plus one share stake in Proximus (Belgacom incumbent).

The European Regulation No. 1042/2013 amending the Council Implementing Regulation No. 282/2011, declares that from January 2015, all supplies of telecommunications, broadcasting and electronic services will be taxable at the place where the customer belongs. These include, inter alia:
- images or text, such as photos, screensavers, e-books and other digitised documents e.g. PDF files;
- music, films and games, including games of chance and gambling games, and of programmes on demand;
- online magazines website supply or web hosting services distance maintenance of programmes and equipment;
- supplies of software and software updates advertising space on a website.

Both EU and non-EU suppliers have to register for VAT purposes and comply with the relevant obligations of the Member State where the customer is established, has his/her permanent address or usually resides. This may be burdensome as there are 81 VAT rates across the 28 EU countries and the rates may vary between 3% (Luxembourg) to 27% (Hungary) across member states. Furthermore, member states impose varying thresholds at which companies must begin paying VAT, ranging from EUR 0 to EUR 60,000.

As an alternative to obtaining multiple VAT registrations in each Member State where a supplier has a customer, affected suppliers may be able to opt to account for VAT across the EU via a a web-portal in the Member State in which they are identified. Hence, the system, known as the Mini One-Stop Shop (MOSS) scheme, allows taxable persons to avoid registering in each Member State of consumption.

The EU Copyright Directive allows “fair compensation” for copyright owners. As a result, several Member States have imposed national levy systems.

In Belgium, copyright levies are collected on media and/or equipment. Manufacturers, importers, intra EU- purchasers, foreign web-shops are liable for payment. Products and rates as follows:
- Minidisc: 0.12 EUR.
- CD-R/RW audio: EUR 0.12.
- CD-R/RW data: EUR 0.12.
- DVD: EUR 0.40.
- Memory card and USB stick per item from 0 to 4GB, more than 4GB to 16GB and more than 16GB: EUR 0.15, EUR 0.50 and EUR 1.35.
- External hard disk drive: EUR 1.30, EUR 6.75, EUR 9.00 per item from 0 to 500GB, more than 500GB to 1TB and more than 1TB.

Furthermore, the following rates apply to devices:
- Recording devices, possibly integrated, without internal support: EUR 2.00.
- Home devices with integrated hard disks: EUR 3.30, EUR 10.75, EUR 13.00 from 0 to 256GB, more than 256GB to 1TB and more than 1TB.
- MP3 player, MP4 player, mobile phone with MP3 and/or MP4 function: EUR 1.00, EUR 2.50 from 0 to 2GB and more than 2GB to 16GB; tablets: EUR 3.00 for more than 16GB.

Gambling activities offered internationally are subject to the national gambling monopoly and may not be advertised or executed within Austria.