On 18 March 2022, the Belgian Court of Appeal of Liège referred preliminary questions to the European Court of Justice (“ECJ”) in a case where the Belgian tax authorities claim the existence of a Belgian VAT fixed establishment (“VAT FE”) for a Swiss principal, through its affiliated Belgian toll manufacturer. Will the ECJ finally stop the authorities’ hunt?
Source EY
See also
- ECJ C-333/20 (Berlin Chemie A. Menarini SRL) – Question – Fixed establishment via affiliate?
- ECJ Cases on Fixed Establishments (Art. 44 & 45)
Latest Posts in "Belgium"
- Belgium Introduces Permanent 6% VAT for Reconstructed Residential Rental Buildings from July 2025
- VAT code 00 does not cover all possibilities in Peppol (UBL)In Belgium, you use code 00 for “no VAT”
- Belgium Postpones Implementation of the VAT Chain
- PwC Belgium: Tax Bites Podcast – DAC6
- Webinar pincvision: Belgium eInvoicing – All You Need to Know (Oct 2)
