CJEU rules Belgian fee form obligation violates free movement of services

On 24 February 2022, the Court of Justice of the European Union (CJEU) ruled in joined cases C-52/21 and C-53/21 that the administrative tolerance under Belgian law according to which a fee form reporting obligation for certain service fees does not apply where the service provider is a company that issues a VAT invoice and is subject to Belgian accounting law, violates the freedom to provide services.

See also Joined cases C-52/21 & C-53/21 – Compatibility of separate corporation tax levy for services provided by companies in another Member State