Belgium Belgium electronic VAT refunds for non-EU taxpayers July 2022 25 April 2022118 views1 min read Post-based paper invoice claims replaced by online VAT recovery for non-EU taxpayers Source: vatcalc.com Refund Concept of a Fixed Establishment: the Belgian approach Flashback on ECJ Cases C-142/99 (Floridienne and Berginvest) – Dividends paid by subsidiaries to their holding company to be excluded from the denominator to determine the deductible VAT