Verdere verfijning btw-aftrek actieve holdingsPublished on 20/09/2022 by Jean-François Kinet
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 DAC6Published on 19/09/2022 by Jean-François Kinet
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.
VAT guidance concerning the provision of furnished accommodationPublished on 17/06/2022 by Jean-François Kinet
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.
New tax audits regarding exemptions of payment of wage withholding taxPublished on 23/05/2022 by Weyen Joris
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.
Update on VAT refund procedures and the temporary measure for demolition and reconstructionPublished on 06/05/2022 by Jean-François Kinet
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 casePublished on 08/04/2022 by Jean-François Kinet
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