In answer to a parliamentary question, the Belgian Minister of Finance declared that if certain requirements are met, the input- VAT related to the decontamination of industrial sites can be deducted.
In order to determine whether input VAT paid over decontamination costs of polluted sites is deductible, one needs to determine a direct and immediate relation […]

In its battle against VAT evasion and VAT fraud, the Belgian government has adopted a Program Bill that includes not only a new ‘anti-abuse’ provision, but also a new joint liability for directors/managers in case of repeated default of VAT due.
In its circular of 24 August 2006, the Belgian VAT administration has clarified the concepts […]

The new program bill, approved by the Belgian parliament, introduced a new article 93 undecies C into the Belgian VAT Code.
In the future repeated non- payment of VAT due by a company or a large non- profit organization will be supposed to be an error of the director. This assumption is subject to counter arguments […]

De overheid heeft een erg duidelijke site waar iedereen die wat meer wil weten over de Belgische belastingen zijn hartje kan ophalen.
Zeker in deze tijden van examens een nuttig hulpmiddel bij het instuderen van een vak “Fiscaal recht”.
 
http://internet-observatory.be/enterprises/vademecum/TocIb_nl.htm
 

The Court of Justice decided on 23 March 2006 over the supply of services from a company towards a fixed establishment of that company in another Member State but which forms no legal entity distinct from the company. These services are, except for the exceptions in the Sixth VAT Directive, not subject to VAT. Since […]

One of the changes in the field of VAT the Program Bill of 27 December 2005 brought along is the rewriting of article 45 § 2 of the Belgian VAT Code, which deals with the deduction limitations in connection to cars. One of the changes carried out in this article relates to the fact that […]

On 24 January 2006 an agreement has been reached by the 22 Member State concerning reduced VAT rates for labour- intensive services. The agreement provides for the extension of the reduced VAT rates on labour-intensive services until 31 december 2010. Read the full statement.

On 20 December 2005 the Belgian VAT administration restricted the right for taxpayers to deduct input VAT on goods purchased in their former capacity of non taxpayer. The Belgian VAT administration grounded this decision on two cases of the European Court of Justice, where the Court judged that out of article 17 of the […]

The Belgian Parliament approved on 27 December 2005 a program Bill containing various rules and regulations concerning VAT issues. One of the most remarkable tax measures which affect the VAT regulation is the introduction of a general anti-abuse rule in article 59 §3 of the Belgian VAT code.
This article allows the Belgian VAT authorities to […]

The law “concerning various provisions” of 27 December 2005 inserts one the one hand a change concerning the storage period of invoices and on the other hand a change concerning the storage conditions for invoices.
The storage period shall reduce from 10 to 7 years (article 60§1, first indent, VAT code). As a consequence of this […]

In its judgment delivered on 12 january 2006, the ECJ has taken part for protection of innocent party to the so called VAT “carousel fraud”.
The cases were brought to the ECJ by three companies who had purchased computer components from a dealer in United Kingdom who absconded without paying the VAT. They resold the […]

The Belgian Parliament approved on 27 December 2005 a program Bill with various rules and regulations concerning VAT issues. The most remarkable tax measures which affect VAT are the introduction of a general anti-abuse rule and the rewriting of the article concerning the limitation of deduction for vehicles.
1. Anti- abuse provision
The program Bill introduces a […]

Intracommunity supplies are exempt from VAT, but as a counterpart the burden of proof is rather demanding.
In its judgement of 22 November 2005, the Court of Appeal of Ghent confirmed that in order to prove an exempt intracommunity supply of goods, the supplier needs to have all the documents relating to the dispatch or transportation […]

The program law of 27 december 2004 has introduced a CO2 tax on company cars, that are also used for private purposes. Since 1 january 2005 this tax was imposed and as of 1 January 2006 the monthly contributions will be indexed for the first time. To calculate the monthly contributions, there is used […]

The Directive edited on 20 December 2001 of the Council of the European Union provides the possibility of invoices issued by the co- contractor for goods delivered or services rendered to him by the taxpayer.
On 22 December 2005 the Belgian VAT administration published an executive circular which elucidates the basic conditions, the scope and the […]

On 29th of October a first Council Regulation, laying down implementing measures for Directive 77/388/EEC on the common system of value added tax, based on article 29 bis of the Sixth VAT Directive is published. The aim of this Regulation is to ensure a more uniform application of value added tax systems in the member […]

On 13th December 2005 the Belgian VAT administration published a new decision concerning the supply of gas via natural gas distribution systems and the supply of electricity.
On 1 January 2005 new regulations concerning the place of delivery of gas via natural gas distribution systems and concerning the supply of electricity entered into force. These new […]

On 12 December 2005 the councel of the European Union agreed to extend the minimum standard VAT rate of 15% until the end of 2010. In this respect, a directive is adopted. Read more.

Ministers will continue their discussion concerning the achievment of a political agreement on reduced VAT rates. The final aim is to find a balance between those Member States pressing for more national flexibility in this area and those that wish to restrict the scope of reduced rates across the EU. read the official press release. […]

The European Commission adopted two proposals to modernise the EU Customs Code and to introduce an electronic, paper-free customs environment in the EU. These proposal have as aim to increase the competitiveness of companies doing business in Europe, to reduce compliance costs and to improve EU security. read the press release.