The company that has to pay a penalty can defend itself. The penalty imposed by the tax administration must be proportionate to the objectives set by the VAT Directive, i.e. to ensure tax collection and to prevent fraud.
In these times of serious economic crisis, the risk of business failure is greater than ever.
So what should you do if your client goes bankrupt? Can you in this situation claim back the VAT on your receivables ?
When a business offers several services to its customers at the same time, the question arises as to whether these different services should be subject to a single VAT treatment or whether they should be treated separately? In this context, the Court has developed two exceptions to the principle of independence of supply, namely single complex supplies and non-independent ancillary supplies.
When does the presence of your company abroad constitute a permanent establishment for VAT purposes?
The answer is not simple. Many companies find themselves in a “grey zone”, which is generally a source of conflict with the local tax authorities. And no European country is spared, as evidenced by the growing number of court cases on the subject regularly ending up before the European Court of Justice.
How do I get a VAT number abroad?What are the steps to register for VAT purpose and obtain a VAT number in another European country?
Need a VAT number in Belgium? One question, 23 answers!
Your company has activities in Belgium and you want to know whether or not you need to apply for a Belgian VAT number?
When does a foreign company have to register for VAT purpose in France? VAT registration for customs purposes or VAT registration with VAT returns?
When does your company have to apply for a VAT number abroad? One of the most frequently asked VAT related questions on search engines is: “I am a foreign business, how do I know if I need to register for VAT purpose in another European country? »
VAT in Belgium : the due time for filing the VAT return in Belgium is in principle the 20th of the month following the period. The same applies to the payment of VAT and the filing of intra-Community listings of goods and services.
VAT in Belgium : the due time for filing the VAT return in Belgium is in principle the 20th of the month following the period. The same applies to the payment of VAT and the filing of intra-Community listings of goods and services.