On 24 February 2022, the Court of Justice of the European Union (CJEU) ruled in joined cases C-52/21 and C-53/21 that the administrative tolerance under Belgian law according to which a fee form reporting obligation for certain service fees does not apply where the service provider is a company that issues a VAT invoice and is subject to Belgian accounting law, violates the freedom to provide services.
Latest Posts in "Belgium"
- Belgium Proposes VAT Reform for Art, Antiques, and Virtual Services to Align with EU Directive
- Belgium Postpones VAT Chain Reform and Eases Reporting for Mixed and Partial Taxpayers
- Comments on GC T‑575/24 – AG – Contrary to EU law if services provided to members are regarded as internal acts
- E-Invoicing in Belgium – Factsheet
- Comments on ECJ case C-234/24 (Brose Prievidza):No VAT Exemption for Tooling Without Physical Movement
