TVA


Le gouvernement fédéral décide finalement de rendre possible la location avec TVA

Le gouvernement fédéral décide finalement de rendre possible la location avec TVA
09/04/2018

Le 21 octobre 2017 le gouvernement fédéral a, pour des raisons budgétaires, renoncé à son intention de rendre possible la location de biens immobiliers professionnels avec TVA.

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Mr. Wim Panis

Belgian VAT: Government reactivates option to tax immovable property leasing to professionals
30/03/2018

We reported before [1] on the consensus of the Belgian Federal Government to introduce an option to make the leasing of immovable property between professionals subject to VAT. 

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Optionele btw-plicht onroerende verhuur haalt eindmeet

Optionele btw-plicht onroerende verhuur haalt eindmeet
28/03/2018

De federale regering heeft naar aanleiding van de diverse maatregelen bij de begrotingscontrole alsnog het revolutionaire optiestelsel voor btw-plicht bij onroerende verhuur goedgekeurd. Dit voorstel maakte reeds deel uit van het Zomerakkoord, maar werd toen op de valreep niet weerhouden. Nu komt deze baanbrekende wijziging er dus toch. 

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Mr. Didier De Vliegher

Optional Application of VAT on Real Estate Leases as of 1 October 2018
27/03/2018

On 24 March 2018, the Belgian federal government issued a press release following the interim audit of the 2018 budget, announcing optional VAT on (qualifying) real estate leases as of 1 October 2018.

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The due date for the filing of the annual VAT sales listing is approaching!

The due date for the filing of the annual VAT sales listing is approaching!
12/03/2018

VAT payers should file an annual return quoting their VAT taxable customers, i.e., the annual VAT sales listing. The filing deadline for this listing is rapidly approaching. Fines can be imposed for late filing. The filing is done electronically, through Intervat.

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Mr. Thierry Charon

EU Commission warns stakeholders of customs and indirect tax impact of Brexit
06/02/2018

On 30 January 2018, the EU Commission issued a notice regarding the impact of Brexit in the field of customs and indirect taxation.

In its notice, the EU Commission calls for preparedness from EU stakeholders, and recalls that, unless an agreement would provide for another date, the United Kingdom will have to be treated as a non-EU country as from 30 March 2019.

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Fiscus bevestigt FAQ’s btw-plicht lokalen besturen in circulaire

Fiscus bevestigt FAQ’s btw-plicht lokalen besturen in circulaire
05/01/2018

Op 22 december 2017 heeft de fiscus de “Frequently Asked Questions” omtrent de btw-plicht van publieke rechtspersonen bevestigd in een circulaire (Circulaire 2017/C/91 betreffende praktische toepassingsgevallen inzake de belastingplicht van publiekrechtelijke lichamen dd. 22.12.2017). De eerder ingenomen standpunten in de Beslissing E.T. 128.015 dd. 12 februari 2016 worden grotendeels bevestigd. Toch zijn er ook enkele interessante nieuwigheden.

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Mr. Koen Van Maldegem

The Court of Justice dismisses the appeal brought by the Commission and confirms the unlawful classification of CTPHT
22/12/2017

On 22 November 2017, the Court of Justice of the European Union ("CJEU") delivered its judgment in Case C-691/15 P European Commission v Bilbaína de Alquitranes, SA and Others, concerning an appeal brought by the Commission against the judgment of the General Court of 7 October 2015, Bilbaína de Alquitranes and Others v Commission (Case T-689/13) by which the General Court partially annulled Commission Regulation (EU) No 944/2013 (the "Regulation") adapting to technical progress the Classification and Labelling Regulation 1272/2008 (the "CLP Regulation"), in so far as it classified pitch, coal tar, high-temp ("CTPHT") as toxic for the aquatic environment. 

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New VAT rules concerning place of supply of certain transport services

New VAT rules concerning place of supply of certain transport services
14/12/2017

Royal VAT Decree n° 57 has been replaced by a new Royal VAT Decree n° 57 aiming to simplify the VAT treatment of B2B freight (and related) services in cases where the transport takes place (partially) outside the EU or where the customer is not established in the EU. It entered into force on 23 November 2017.

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Toch geen invoering optionele btw op onroerende verhuur!

Toch geen invoering optionele btw op onroerende verhuur!
24/10/2017

Onder meer om budgettaire redenen besliste het Kernkabinet dit weekend op het laatste moment om geen optioneel stelsel in te voeren inzake btw en onroerende verhuur.

 

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