Belangrijke wijzigingen met betrekking tot procedure voor toepassing btw-aftrek op basis van werkelijk gebruikPublished on 02/12/2022 by Jean-François Kinet
Gemengde belastingplichtigen kunnen op twee manieren hun recht op aftrek van btw bepalen, hetzij op basis van de methode van het algemeen verhoudingsgetal, dan wel op basis van de methode van het werkelijk gebruik.
Mixed taxable persons: important changes to procedure for application of VAT deduction on the basis of the actual usePublished on 02/12/2022 by Jean-François Kinet
Mixed taxable persons can determine their VAT deduction right via two methods: either they perform the VAT deduction on the basis of a general pro rata method or they perform the VAT deduction on the basis of the actual use that is made of the goods and / or services received.
New law lengthens investigation and assessment periods as from assessment year 2023Published on 01/12/2022 by Jean-François Kinet
The law containing various tax and financial provisions has been published in the Belgian Official Gazette on 30 November 2022. Headline of the law is the lengthening of investigation, assessment, objection, and retention periods.
Regeling van de verlegging van heffing inzake werk in onroerende staatPublished on 25/11/2022 by Jean-François Kinet
Important changes to the reverse charge mechanism for immovable property worksPublished on 25/11/2022 by Jean-François Kinet
Extended VAT statute of limitationsPublished on 15/11/2022 by Jean-François Kinet
The Belgian Parliament adopted a draft law concerning diverse tax and financial provisions on 10 November 2022 (hereinafter: the Law). This Law also contains amendments to the VAT statute of limitations, retention period and applicable interest rates, claiming a better alignment with the income tax rules as well as an enhanced ability to fight VAT fraud more effectively.
Annual tax on credit institutions – Constitutional court overturns retroactive application for assessment year 2016Published on 07/11/2022 by Vanlerberghe Peter
The Constitutional Court has ruled that the retroactive application of the annual tax on credit institutions for assessment year 2016 cannot be upheld, opening the door for a reclaim.
Belgian annual tax on securities accounts - Constitutional Court cancels specific anti-abuse measuresPublished on 28/10/2022 by Jean-François Kinet