Indirect tax


Rent waiver: tax benefit  finally put into law

Rent waiver: tax benefit finally put into law
20/04/2021

In our previous update, we informed you that the Belgian Government was preparing new support measures in the context of the COVID-19 crisis, in particular, the introduction of a tax bene t in the event of a rent waiver for tenants

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Mr. Angélique Puglisi

Détention préventive en matière de douanes et accises non soumise au contrôle de légalité de la chambre du conseil
06/04/2021

Arrêt de la Cour constitutionnelle du 4 mars 2021 (n°39/2021). En droit fiscal, les droits de douanes et accises sont soumis à des règles et une procédure administrative contenues dans une loi générale du 18 juillet 1977. La procédure judiciaire applicable en cas de fraude est également régie par cette loi. 

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Customs seizures | EORI number

Customs seizures | EORI number
13/10/2020

Since 15 September 2020, the EORI number has become mandatory to obtain customs measures: the seizure request forms have been modified to impose the mention of the EORI number.

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Belgian tax measures

Belgian tax measures
25/03/2020

As from 18 March 2020, the Belgian government published various tax measures in order to deal with the economic impact of the COVID-19 crisis.  Hereby an overview of the most relevant measures that have been adopted.

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Coronavirus crisis - tax relief measures

Coronavirus crisis - tax relief measures
23/03/2020

The coronavirus crisis has far-reaching economic consequences. That is why the Belgian government has decided to offer companies and private individuals various tax relief measures. There are measures that have to be applied for, as well as measures that are granted automatically.

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Is this the end of tax exemptions for ports in Europe?

Is this the end of tax exemptions for ports in Europe?
06/02/2020

In January 2020, the Commission published its decision to open an in-depth investigation into the tax exemption granted to port authorities in Italy following that State’s refusal to adopt the appropriate measures suggested by the Commission.

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CJ rules on restriction of eligibiltiy of energy tax rebate scheme

CJ rules on restriction of eligibiltiy of energy tax rebate scheme
26/12/2019

On 14 November 2019 the CJ issued a preliminary ruling in the (second) Dilly’s Wellnesshotel case (C-585/17). Austria decided to limit an existing energy tax rebate scheme to the manufacturing industry as of 2011.

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CJ rules that non-EU pension funds can obtain the refund of dividend withholding tax

CJ rules that non-EU pension funds can obtain the refund of dividend withholding tax
19/12/2019

CJ rules that non-EU pension funds can obtain the refund of dividend withholding tax if they are comparable to domestic pension funds (College Pension Plan of British Columbia

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Maatschap houdt stand als flexibele beheersstructuur, maar boet in aan discretie

Maatschap houdt stand als flexibele beheersstructuur, maar boet in aan discretie
04/02/2019

De maatschap is een vaak aangewende structuur bij een vermogens- en successieplanning. Via de maatschap kunnen schenkers immers vermogen overdragen aan begiftigden (en dus vrijwaren van erfbelasting) met behoud van de gewenste controle.

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La demande de restitution des droits d’enregistrement dans le cadre d’un abattement en Région de Bruxelles-Capitale peut désormais être déposée par voie électronique

La demande de restitution des droits d’enregistrement dans le cadre d’un abattement en Région de Bruxelles-Capitale peut désormais être déposée par voie électronique
17/01/2019

L’abattement est une réduction des droits d’enregistrement qui peut être obtenue en Région de Bruxelles-Capitale, moyennant le respect des conditions cumulatives suivantes :

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