VAT

Court of Appeal: VAT reverse charge – Penalties

A recent court case of the Brussels Court of Appeal again shows how expensive it can be for businesses not to apply the reverse charge and thereby not self-account for the VAT due on incoming invoices. <p dir="L … more

Wouter Villette

A recent court case of the Brussels Court of Appeal again shows how expensive it can be for businesses not to apply the reverse charge and thereby not self-account for the VAT due on incoming invoices. <p dir="L … more

Transfer of own goods between VAT warehouses

The Belgian VAT authorities recently published a new administrative decision (applicable as from 1 September 2014) stating that the transfer of own goods from one VAT warehouse to another can, under certain … more

Christoph Zenner

The Belgian VAT authorities recently published a new administrative decision (applicable as from 1 September 2014) stating that the transfer of own goods from one VAT warehouse to another can, under certain … more

VAT group: head office/branch transactions – Skandia CJEU case

On 17 September 2014, the Court of Justice of the European Union (CJEU) rendered its decision in Skandia America Corporation (case C-7/13) regarding the question whether transactions between a head office an … more

Christoph Zenner

On 17 September 2014, the Court of Justice of the European Union (CJEU) rendered its decision in Skandia America Corporation (case C-7/13) regarding the question whether transactions between a head office an … more

ECJ Decision (K Oy): VAT rate for non-printed books

On 11 September 2014, the Court of Justice of the European Union (ECJ) gave its decision in K Oy (case C-219/13) regarding the question whether reduced rates for books published in paper form should equally … more

Christoph Zenner

On 11 September 2014, the Court of Justice of the European Union (ECJ) gave its decision in K Oy (case C-219/13) regarding the question whether reduced rates for books published in paper form should equally … more

OECD releases global standard for automatic exchange of tax information

Starting in 2012, political interest has increasingly focused on the opportunities provided by an automatic exchange of information between tax authorities. On 6 September 2013, the G20 Leaders committed to t … more

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Starting in 2012, political interest has increasingly focused on the opportunities provided by an automatic exchange of information between tax authorities. On 6 September 2013, the G20 Leaders committed to t … more

VAT: Practice note – Retention of documents

The Belgian Income Tax and VAT authorities recently published a combined practice note commenting on the alignment of the Income Tax and VAT procedures as regards the retention of documents. What is … more

Christoph Zenner

The Belgian Income Tax and VAT authorities recently published a combined practice note commenting on the alignment of the Income Tax and VAT procedures as regards the retention of documents. What is … more

VAT : Opening right to deduct VAT for free supplies

The Belgian VAT Administration recently published a new administrative decision allowing a full VAT deduction for the provision for free of a kitchen infrastructure and some related periodical cost … more

Wouter Villette

The Belgian VAT Administration recently published a new administrative decision allowing a full VAT deduction for the provision for free of a kitchen infrastructure and some related periodical cost … more

Court of Appeal ruling on travel services provision may affect your VAT position

The Brussels Court of Appeal recently ruled that non-travel agent businesses may be classified as travel agents for VAT purposes if a substantial part of the services they perform relate to tr … more

Wouter Villette

The Brussels Court of Appeal recently ruled that non-travel agent businesses may be classified as travel agents for VAT purposes if a substantial part of the services they perform relate to tr … more

Foreign EU VAT refunds for 2013 require action

Businesses that incurred VAT on business expenditure in the EU may be able to recover this VAT provided they apply the right procedures and comply with the deadlines of 30 June 2014 for non-EU bus … more

Christoph Zenner

Businesses that incurred VAT on business expenditure in the EU may be able to recover this VAT provided they apply the right procedures and comply with the deadlines of 30 June 2014 for non-EU bus … more

Real Estate – VAT : Administration denounces artificial split of transactions in important renovation projects – application of 6% reduced VAT rate and more at stake !

For years, certain promotors have been marketing reconstruction or heavy renovation projects at a 6% reduced VAT rate. With <a title="Fisconet" href="http://ccff02.minfin.fgov.be/KMWeb/document.do?m … more

Wouter Villette

For years, certain promotors have been marketing reconstruction or heavy renovation projects at a 6% reduced VAT rate. With <a title="Fisconet" href="http://ccff02.minfin.fgov.be/KMWeb/document.do?m … more