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What about VAT after Brexit? (CMS)

Authors: Arnout Vaninbroukx and Olivier Querinjean (CMS) Publication date: 14/03/2019 Although the UK parliament ruled against the possibility of a ‘no deal’ Brexit, the outcome of the current UK political controversy remains uncertain. Both businesses and governments in both Great Britain and EU are preparing for every eventuality, including the worst-case scenario of a

2019-03-21T11:25:47+00:00 22 maart 2019|Categories: BTW en douane Fiscaal recht|Tags: , , |

VAT and holding companies : European Court of Justice accepts the right to deduct input VAT on broken-deal costs (Tiberghien)

Authors: Stijn Vastmans and Gert Vranckx (Tiberghien) Publication date: 18/10/2018 On 17 October 2018 the Court of Justice of the European Union (‘CJEU’) delivered its ruling in the Ryanair case (C-249/17). This decision resolves the issue of input VAT recovery for costs in connection with unsuccessful share deals (broken-deal costs). We highlight below the

2018-10-24T10:51:39+00:00 24 oktober 2018|Categories: BTW en douane Fiscaal recht|Tags: , |

VAT deduction and active holdings : EU case law widens the scope (Tiberghien)

Author: Tiberghien VAT Team Date of publication: 18/07/2018 On July 5, 2018 the Court of Justice of the European Union delivered a new and welcome judgment about input VAT recovery by holding companies (ECJ, Marle Participations SARL, C-320/17, click here). In a previous newsletter (click here) we discussed the opportunity for a

2018-07-24T11:16:51+00:00 24 juli 2018|Categories: BTW en douane Fiscaal recht|Tags: , , |

Optional Application of VAT on Real Estate Leases as of 1 October 2018 (NautaDutilh)

Authors: Didier De Vliegher en Ken Lioen (NautaDutilh) Date of publication: 27/03/2018 On 24 March 2018, the Belgian federal government issued a press release following the interim audit of the 2018 budget, announcing optional VAT on (qualifying) real estate leases as of 1 October 2018. No official text is available yet.

2018-03-27T10:45:25+00:00 27 maart 2018|Categories: BTW en douane Fiscaal recht|Tags: , , |

Analysis of the impact of the split payment mechanism as an alternative VAT collection method (European Commission)

Author: this study was carried out for the European Commission by Deloitte Date of publication: December 2017 This study designs and analyses a range of options for applying split payment mechanism as an alternative VAT collection method in both the current and definitive VAT regime. The options encompass different types of transactions

2018-01-18T15:11:23+00:00 18 januari 2018|Categories: BTW en douane Fiscaal recht|Tags: , , |

Ecofin agreement on new rules for e-commerce and e-books (Tiberghien)

Authors: Stijn Vastmans and Gert Vranckx (Tiberghien) Date of publication: 07/12/2017 This newsletter briefly describes the new rules. Together with the higher focus of the VAT authorities on VAT and e-commerce, this evolution makes clear that a correct VAT compliance is crucial for e-commerce businesses. In a series of measures intended to adapt the

2017-12-12T12:32:14+00:00 12 december 2017|Categories: BTW en douane Fiscaal recht|Tags: , , , |

VAT and e-commerce – new legal provisions adopted on 5 December 2017 (KPMG)

Author: Jeroen Gobbin (KPMG) Date of publication: 05/12/2017 The VAT treatment of supplies of goods and services in the digital economy continues to be an area of challenge and change, affecting businesses around the world. On 5 December 2017, the European Union (“EU”) adopted new legal provisions affecting both EU and

2017-12-11T08:22:02+00:00 11 december 2017|Categories: BTW en douane Fiscaal recht|Tags: , , |

Court of Justice restricts the VAT exemption for cost-sharing associations: significant impact on the financial, insurance and real estate sectors (Tiberghien)

Authors: Stijn Vastmans, Stein De Maeijer, Gert Vranckx en Loulou Geboers (Tiberghien) Date of publication: 26/09/2017 On 21 September 2017 the Court of Justice of the European Union drastically restricted the VAT exemption for cost-sharing associations in a number of controversial judgments. The bank and insurance sector has been excluded from the scope of this exemption.

2017-10-11T08:46:50+00:00 26 september 2017|Categories: BTW en douane Fiscaal recht|Tags: , |

Belgian VAT: Government announces option to tax the leasing of immovable property to professionals (Stibbe)

Author: Wim Panis (Stibbe) Date of publication: 04/08/2017 On 26 July 2017 the Belgian Federal Government announced that it reached a consensus on a major tax reform. One of the less highlighted measures of this reform is the introduction of an option to make the leasing of immovable property between

2017-08-26T06:56:20+00:00 7 augustus 2017|Categories: BTW en douane|Tags: , |