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Filing season for corporate income tax returns is coming to a close in Belgium. The deadline for resident and non-resident companies (FY 2018)
Alliott Group (International)
Belgium's Program Act has introduced a statutory transfer pricing documentation requirement for companies which applies from assessment year 2017.
Van Bael & Bellis
The General Court dismissed this application on 19 July 2016, holding that the suspension of the recovery of the alleged state aid was not justified because Belgium had failed to establish urgency.
TMF Group
The Belgian Parliament has adopted three pieces of legislation which set out new rules regarding VAT chargeability, groupings and the small business exemption threshold.
TMF Group
On 23 August 2015 the Belgian government decided to increase the VAT rate on domestic supply of electricity.
On 23 July, the Belgian federal government agreed the budget review for 2015 and 2016 and the implementation of the long awaited tax-shift plan.
TMF Group
Belgian VAT authorities have announced they will fully uphold and apply the September 2014 Court of Justice of the European Union judgment in the Skandia America case.
Jones Day
On June 25, 2014, the Brussels Court of Appeal confirmed an earlier ruling (dating from 2010) from the Tribunal of First Instance.
Jones Day
Argenta Spaarbank NV challenged the validity of the exclusion of the net book value from the computation basis for the notional interest deduction.
In a country where 15% of all income earned by families in 2013 was transferred to savings accounts, the tax rules applicable to such income is a hot topic.
Fieldfisher LLP
D’un coup de baguette presque magique, le ministre des Finances Koen Geens a mis fin à plusieurs semaines de dissensions autour de la réforme du tax shelter.
The power to tax is one of the core state competences. Gambling Compliance's 2012 European Online Gambling Study demonstrates that most Member States of the European Union tax games of chance.
Cooperating with a would-be independent worker may turn out to be an expensive exercise.
A summary of topics related to the new seven tax laws.
In a previous issue of this newsletter, we discussed a decision of the European Court of Justice ("ECJ"), ruling that the Belgian withholding tax rules on dividends paid by Belgian companies to non-resident corporate shareholders were incompatible with the free movement of capital.
McGuireWoods LLP
The Act of 15 December 2005 on the abolishment of bearer securities prescribes that they must be converted into registered or dematerialised securities before 31 December 2013.
European Union
Mayer Brown
As we reported in a "digital economy" update earlier this year, digital taxation has been raising many debates at both the OECD and the EU levels.
The local entity must be exclusively engaged in the provision of any of the following services offered either to the head offices of the company or to other associated entities of the Group (not established in Greece)...
Van Bael & Bellis
The European Commission opened an in-depth investigation regarding the compatibility of a Belgian tax provision with EU state aid rules...
Alliott Group (International)
Complex, fast-changing global business models, the growth of the digital economy and the increasing number of companies with internationally mobile staff have combined...
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