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Verdere verfijning btw-aftrek actieve holdings
Published on 20/09/2022 by Jean-François Kinet
Language: Nederlands

Het Hof van Justitie heeft op 8 september 2022 in de zaak W GmbH (C C‑98/21) het recht op aftrek van de btw op diverse kosten die gemaakt worden door actieve holdings verder genuanceerd. Het Hof heeft geoordeeld dat een actieve holding de voorbelasting alleen kan aftrekken voor zover deze betrekking heeft op haar eigen (btw-belaste) economische activiteiten.

Belgian Constitutional Court decision concerning DAC6
Published on 19/09/2022 by Jean-François Kinet
Language: English

On 15 September 2022, the Belgian Constitutional Court (hereafter: the Court) ruled in the joint cases of Belgian lawyers and the Institute of Tax Advisors and Accountants (ITAA) concerning the implementation of the DAC6 Directive (2018/822 EU) into Belgian legislation (hereafter: DAC6 legislation).  The DAC6 legislation obliges intermediaries to disclose qualifying reportable arrangements to the Tax Authorities but facilitates a conditional exemption for those bound by legal professional privilege. The plaintiffs of the current case all have legal professional privilege and, in that context, challenged the DAC6 legislation based on fundamental rights.

Prolongation of VAT temporary measures
Published on 27/06/2022 by Jean-François Kinet
Language: English

VAT guidance concerning the provision of furnished accommodation
Published on 17/06/2022 by Jean-François Kinet
Language: English

The Belgian Tax Authorities published on 15 June 2022 a new FAQ concerning the VAT treatment of the provision of furnished accommodation (see: NL / FR - hereafter: ‘new FAQ’). The new FAQ provides guidance and clarifications about the amended scope of the exception on the VAT exemption, effective from 1 July 2022.

Additionally, the Belgian Tax Authorities also published an FAQ concerning the temporary application of the reduced VAT rate of 6% for solar panels, heat pumps and solar water heaters (see NL / FR). This FAQ is outside the scope of this news item. For background information on this temporary measure, see our earlier news item here.

Extension of VAT deadlines for summer 2022
Published on 13/06/2022 by Jean-François Kinet
Language: English

New tax audits regarding exemptions of payment of wage withholding tax
Published on 23/05/2022 by Weyen Joris
Language: English

After the extensive audit wave in 2021, the tax authorities have started a new wave of tax audits regarding the different exemptions of payment of wage withholding tax.

Extension of VAT filing deadline
Published on 09/05/2022 by Jean-François Kinet
Language: English

Update on VAT refund procedures and the temporary measure for demolition and reconstruction
Published on 06/05/2022 by Jean-François Kinet
Language: English

Recent developments in the field of VAT include the revised VAT refund procedures applicable as from 1 July 2022 and a circular concerning the extension of the 6% VAT rate in relation to demolition and reconstruction.

No VAT fixed establishment in the Berlin Chemie case
Published on 08/04/2022 by Jean-François Kinet
Language: English

The VAT-concept of fixed establishment through an affiliated entity was subject to judgement in the Berlin Chemie case ( C-333/20 of 7 April 2022) by the Court of Justice of the European Union (hereafter: CJEU). This concept is decisive for the place of supply of services and triggers many questions in practice and, accordingly, creates uncertainties to the VAT position of taxable persons. In this news item, we summarize the key aspects of the Berlin Chemie case and subsequently reflect on the current interpretation in Belgium