VAT-exemption for executing artists
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 January 2006, though the administration will not criticize a taxpayer legal person who nevertheless wants to request a refund of taxes levied in the past. It is clear that in that case one has to take into account a review of the right to deduct that has initially been exercised.
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