EU Court Examines VAT Liability for Digipolis Services in Belgium

• Digipolis Belgium was established in 2003 to support the cities of Ghent and Antwerp and their respective Public Centers for Social Welfare with ICT services and digital transformation
• Ghent and Antwerp received shares while the Public Centers for Social Welfare did not
• A tax audit in 2017 led to the Belgian tax authorities claiming that fees charged to Digipolis members are subject to VAT
• The dispute involves whether services provided by Digipolis to its members, other than the cities and Public Centers for Social Welfare, are subject to VAT
• Members in question include Autonomous Municipal Company for Urban Education Antwerp, Autonomous Municipal Company for Childcare Antwerp, Autonomous Municipal Company for Urban Development Antwerp, Care Company Antwerp, and Autonomous Municipal Company for Urban Development Ghent
• The Antwerp Court of Appeal has referred preliminary questions to the Court of Justice regarding the VAT liability

Source: nlfiscaal.nl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---