Absence of VAT declaration or incomplete VAT declaration: nuance!
- The Belgian VAT Code allows for an extraordinary limitation period of 7 years (10 years from 1 January 2023) in certain cases, including when taxable transactions have not been declared, were wrongly exempted, or VAT has been unduly deducted.
- In a case brought before the Court of Cassation, the administration proposed the application of the 7-year limitation period due to undeclared taxable transactions.
- However, the taxable person had declared the existence of “certain imports” without providing complete information, resulting in an incorrect tax base determination.
- The Court of Cassation ruled that the 7-year limitation period only applies to a pure and simple absence of declaration, not an irregular declaration, and quashed the judgment of the Liège Court of Appeal.
Source Aurelie Soldai
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