BelgiumEuropean Union Flashback on ECJ Cases C-599/12 (Jetair and BTWE Travel4you) – Travel agents can be treated differently from intermediaries 11 June 2022
BelgiumEuropean Union ECJ C-355/22 Osteopathie Van Hauwermeiren vs. BE (Questions) – details not known yet 10 June 2022
Belgium Belgium Steps Closer to Mandatory E-Invoicing – E-invoicing in public procurement 09 June 2022
BelgiumEuropean Union ECJ C-239/22 (Belgian State and Promo 54) – Questions – Condition of the first use of a building 08 June 2022
BelgiumEuropean Union ECJ C-232/22 (Cabot Plastics Belgium) – Questions – Belgian VAT fixed establishment for a Swiss principal, through its affiliated Belgian toll manufacturer? 07 June 2022
Belgium VAT refund applications by non-EU businesses can be made electronically as of 1 July 2022 03 June 2022
BelgiumEuropean Union ECJ C-239/22 (Belgian State and Promo 54) – Questions – Condition of the first use of a building 01 June 2022
Belgium DAC7: FAQ regarding the obligations of operators of a digital collaboration platform 30 May 2022
BelgiumEuropean Union ECJ C-232/22 (Cabot Plastics Belgium) – Questions – Belgian VAT fixed establishment for a Swiss principal, through its affiliated Belgian toll manufacturer? 30 May 2022
BelgiumEuropean Union 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 29 May 2022
Belgium Evidence unlawfully obtained during a visit from the tax authorities is not necessarily excluded 24 May 2022
Belgium Deadline for submitting VAT returns for the third quarter of 2022 and for the month of September 2022 delayed 23 May 2022
Belgium Circular 2022/C/54 on the introduction of a monthly refund scheme for certain taxable persons required to fulfill public service obligations 21 May 2022
Belgium Circular 2022/C/48 on the temporarily reduced VAT rate for the supply of electricity, for the supply of natural gas and heat via heat networks and the monthly VAT refund 19 May 2022
Belgium Circular 2022/C/49 on the guidelines of the 118th VAT Committee on the call-off stock scheme 19 May 2022
Belgium Legal certainty prevails even if position of the Tax Authorities was contra legem 15 May 2022