Comments on ECJ C-355/22: Reasons for the Belgian court to implement a provision that conflicts with the EU are not convincing

• The EU Court of Justice has ruled that Belgium is acting against EU law by reserving VAT exemption for regulated medical or paramedical professionals.
• A Belgian court attempted to enforce the consequences for taxable events prior to October 1, 2019, but the decision was challenged by Osteopathie Van Hauwermeiren bv as being contrary to EU law.
• The Belgian court asked for preliminary questions, but the EU Court of Justice found that the reasons for upholding the provision were not sufficiently substantiated.
• The Belgian court argued that a large number of people were involved and an accounting system was lacking to identify services and their value.

Source Taxlive

Source BTW jurisprudentie

See also

• C-355/22 (Osteopathie Van Hauwermeiren) – Judgment – A national court cannot use a national provision to maintain certain effects of a provision of national law that it has deemed incompatible with the Directive

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