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.