Supreme court: No extension of limitation period for irregular VAT declaration

• The Belgian Supreme Court recently made an important ruling regarding the limitation period for import VAT and anti-dumping duties.
• The case involved SA Thyssenkrupp Materials Belgium, which submitted irregular import declarations for goods without disclosing the Chinese origin of the imported goods.
• The tax authorities claimed that the company owed significant anti-dumping duties and import VAT charges.
• The taxpayer contested the import VAT claim, and the case went to court.
• The Liège Court of Appeal upheld the tax authority’s claim, and the case was brought before the Supreme Court.
• The Supreme Court ruled that an irregular VAT return does not automatically extend the statute of limitations for enforcement.
• This ruling clarifies that an irregular VAT return is not equivalent to a failure to file a return and will serve as an important precedent in future disputes involving import VAT assessments based on extended limitation periods.

Source VATconsult

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