Douane, Zone du cumul d’origine, Taxes, fiscalité, zone pan-euro-méditerranéenne

Sweden has special tax legislation for companies with up to four owners, close companies. The so called 3:12 rules are intended to prevent the owners of these companies taking out earned income in the form of income from capital in order to benefit from more favourable tax treatment. The rules mean that […]

The European Court of Justice has ruled a decision in the “Levob Verzekeringen and OV Bank”-case on 27 October 2005. The Court qualified a transaction by which a taxable person supplies to a consumer standard software previously developed, put on the market and recorded on a carrier and subsequently customizes that software to that purchaser’s […]

le président de la république a présidé le 5 Octobre un conseil ministériel consacré à l’examen du projet de loi de finance pour la gestion 2006.

La Chambre a examiné le 25 Octobre un projet de loi relatif à la redevance provenant du transport du gaz naturel algérien à travers le territoire tunisien.

On 1 January 2006 the new Swedish Companies Act (2005) enters into force. The new legislation includes some essential novelties, one of them meaning that the nominal value for shares is eliminated and replaced with so called quota value. The companies will also be allowed to take up share of equity loans. The new legislation […]

Het Hof van Justitie stelde op 26 mei 2005 vast dat een aandelenuitgifte een handeling is die buiten de werkingsfeer van de BTW valt, maar dat de belastingplichtige met de uitgifte haar algemene economische activiteit wou versterken. De kosten van de diensten die in het kader van de uitgifte door de belastingplichtige zijn opgelopen, vormen […]

The Belgian VAT administration declares in its decision of 30 September 2005 that the applicability of Article 44§2,8° second sense (VAT exemption) of the Belgian VAT code is not influenced by the fact whether or not the person who provides the services is a natural person or a legal person.
This decision applies as from 1 […]

De Belgische BTW administratie laat in haar beslissing van 30 september 2005 weten dat de toepassing van artikel 44, § 2, 8°, tweede zin, van het BTW-wetboek niet langer afhankelijk is van de hoedanigheid (natuurlijk persoon of rechtspersoon) van de dienstverrichter.
Hoewel deze beslissing toepassing zal vinden vanaf 1 januari 2006, zal de administratie toch geen […]

The government has delivered a motion with proposals to tax amendments as a result of Directive 2003/41/EC on the Activities and Supervision of Institutions for Occupational Retirement Provisions, the so called Occupational Pensions Directive. The overall purpose with the amendments is that foreign pension institutes operating in Sweden shall enjoy same tax treatment as Swedish […]

Sweden and the United States have signed a protocol amending the 1994 tax treaty between the countries. The amendments entail the elimination of the withholding tax on dividends payments from a subsidiary in one state to a parent company in the other state. Pension funds will also be exempted from withholding taxes on dividends from […]

The European Court of Justice has decided on 13th october 2005 that the the special scheme for travel agents set out in Article 26 of Directive 77/388/EEC should be interpreted as meaning that it applies to a trader who offers services such as the ‘High School’ and ‘College’ programmes involving the organisation of language and […]

Het Hof van Justitie heeft op 13 oktober 2005 beslist dat de bijzondere regeling voor reisbureaus, die is neergelegd in artikel 26 van richtlijn 77/388, zodanig uitgelegd dient te worden dat het artikel van toepassing is op een ondernemer die diensten zoals de programma’s „High-School” en „College” aanbiedt. Deze diensten bestaan uit de organisatie van […]

The central government announced that it is unlikely that China will levy a fuel oil tax in 2005. Until now, China has levied a fixed road maintenance fee from all automobile users, without taking individual fuel consumption into account. Over 270,000 people are employed to collect this tax. Before any fuel tax can […]

The decision of 15 September 2005 qualifies services performed by independent delegates for the benefit of health insurance funds under the application of article 18§1,2, 1° of the Belgian VAT code. These services mainly exist in gaining new members for the health insurance fund, collecting and transferring testimonials for supplied aid and other documents […]

The Chinese tax authorities said China’s tax revenue rose by 20.4 pct year-on-year for the first nine months of the year. In a statement on its website it said tax revenue reached 2.32 trln for the first three quarters. That figure does not include customs tariffs and agricultural taxes. Year-on-year growth, standing at 17.8 pct […]

De beslissing van 15 september 2005 behandelt de kwalificatie van diensten verricht door zelfstandige afgevaardigden ten voordele van ziekenfondsen worden beoogd door artikel 18§1,2 de lid,1° van het BTW wetboek. De hier bedoelde diensten bestaan voornamelijk in het aansluiten van nieuwe leden bij een ziekenfonds, het inzamelen en het overmaken van getuigschriften voor verstrekte hulp […]

In an announcement of 15 September 2005 the VAT administration declares that it is possible to correct VAT data of an enterprise that are incorrect reported in the “Kruispuntbank”. These data can be corrected by sending a requesting email to kbo-bce-enterprise@minfin.fed.be .

In een mededeling van 15 september 2005 verklaart de administratie dat de BTW-gegevens van de onderneming die verkeerdelijk zijn vermeld in de Kruispuntbank van ondernemingen, kunnen rechtgezet worden d.m.v. een aanvraag tot verbetering via email.(kbo-bce-enterprise@minfin.fed.be ).

In a judgment of 6 October 2005 the Court of Justice answered on a request of the commission to the question whether or not the French Republic has violated the community law by introducing a national rule limiting the deductibility of value added tax on the purchase of capital goods where they were financed by […]