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On 29 May 2017 the Belgian VAT authorities published circular letter n° 2017/C/32 to clarify the VAT treatment of: business gifts; samples; promotional items; occasional gifts for staff or their children; goods that are donated by a taxable person to victims of a disaster; and food surpluses that are donated by a taxable person to food banks (merely a reference to existing administrative rules). The circular letter provides a definition…...

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Our VAT experts Trudy Perié, Bart Heijnen, Thierry Charon and Bert Gevers will join the discussions on the state of VAT at the International VAT Conference in Tegernsee (Germany) on 29 & 30 June. Representatives of the EU Commission, the European Court of Justice, national tax authorities and industry will tackle current hot topics like Managing Big Data & VAT, E-commerce and recent trends in the jurisprudence of the European…...

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When a supplier invokes the VAT exemption for an intra-Community supply of goods, he has amongst other to prove the intra-Community transport to another Member State. Belgian VAT legislation (Royal Decree n°. 52) stipulates that the supplier should keep a set of commercial documents evidencing the intra-Community transport, such as contracts, invoices, purchase orders, payment documents and transport documents. Not one of the aforementioned documents in itself are deemed to…...

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As announced in our previous alerts, the VAT authorities decided to abolish the tolerance that provides that legal entities acting as director of a company do not need to apply VAT on their directors fees. As of 1 June 2016 legal entities acting as directors, administrators or liquidators will thus have to register for VAT purposes and apply VAT on their directors fees unless these legal entities can apply another…...

B. Gevers and J. Vankerckhoven contributed to 'Brokering services for strategic goods: guidance from a Benelux perspective'  of the WorldECR issue 42, July/August 2015. For the PDF version, click here....

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Trade controls and M&A: how to preserve the value of your transaction? Testing economic conditions for producing biofuel under outward processing: what is understood by the term, community processor? Trade controls on cryptography products: how shall we deal with the Mass Market Exemption? The never-ending talks on the classification of alcoholic beverages: how will it taste the ECJ? E-commerce and VAT: How do you prefer your book: hard- or soft…...

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In our VAT newsflash of 27 November 2014, we informed you that, as of 1 January 2015, legal entities would no longer be able to choose whether their services as directors, administrators or liquidators of a company, should or should not be subject to VAT. As from that date, legal entities would be required to apply VAT to such services under the new Belgian administrative decision n° ET 125.180 dd.…...

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VAT regime relating to management services Management services rendered independently by natural persons or legal entities are, in principle, subject to VAT. However, the services provided by natural persons acting within their statutory duties as directors, administrators or liquidators of a company, are not subject to VAT (Belgian administrative decision n° ET 79.581 dd. 27 January 1994). The Belgian VAT authorities consider that, in such cases, the criterion of ‘independence’…...

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Th. Charon and Th. Vanhee, “Levering en Dienst” in Henri Vandebergh (ed.), BTW-handboek, vol. I, Larcier, Ghent, 2014, pp. 225-382 Table of contents http://uitgeverijlarcier.larciergroup.com/titres/42035/btw-handboek.html...

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The Court of Justice of the European Union has confirmed, in case C-275/11 GfBk Gesellschaft für Börsenkommunikation mbH dated 7 March 2013, that fund investment advisory services benefit from the exemption foreseen by article 135, 1., g) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value-added tax. By confirming the VAT exemption for fund investment advisory services, the Court of Justice of the European Union…...

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Op 7 maart 2013 heeft het Hof van Justitie van de Europese Unie (“HvJ”) uitspraak gedaan in de zaak C-424/11 Wheels Common Investment Fund Trustees e.a. (“Wheels”). De zaak betreft het beheer door een vermogensbeheerder van Engelse pensioenfondsen, die een defined benefit pensioenregeling (pensioenregeling van het type vaste prestaties) uitvoeren. Het HvJ heeft geoordeeld dat de pensioenfondsen niet kunnen worden aangemerkt als een gemeenschappelijk beleggingsfonds in de zin van de…...

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The government bill dated 18 October 2012, which implements the EU Invoicing Directive 2010/45/EC, has been introduced into the Belgian Parliament. Besides creating an EU framework for e-invoicing, it will, among other things, also modify tax point rules, mandatory invoice references, and storage of invoices. These new invoicing rules will, in principle, all become applicable as from 1 January 2013. We summarise, below, the most important changes to be introduced…...

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The Belgian VAT authorities have published the updated circular on the deferral of import VAT (Circular 30/2012 dd. 28 September 2012). This circular confirms the decision by the council of ministers that a deposit will no longer be required in order to obtain the import VAT deferral license and covers the transition and refund practicalities. The import VAT deferral license (E.T. 14.000 permit) allowed the importer to account (and simultaneously…...