- In June 2019, the European Court ruled that Belgian domestic law was not compatible with EU law in relation to the application of exemption to practitioners of medical or paramedical professions.
- The Belgian Tax Authority amended its treatment to widen the exemption, but this was limited a few months later and could not be applied retrospectively.
- The European Court has now ruled that national provisions cannot be used to maintain effects of national law that are incompatible with the VAT Directive.
- Only in exceptional circumstances can a restriction on the effects of a judgment be allowed, on the basis of overriding considerations of legal certainty.
- The difficulty in refunding overpaid VAT and budgetary problems are not sufficient reasons to establish overriding considerations of legal certainty.
Source KPMG
See also
- Join the Linkedin Group on ECJ VAT Cases, click HERE
- VATupdate.com – Your FREE source of information on ECJ VAT Cases
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