EU countries VAT

When a building contractor is operating a construction site in Belgium, he calls on (Belgian or foreign-) subcontractors on a frequent basis to undertake part or entirety of the work: … Read More

Judgment of the Court of 11/06/2020, Case C-242/19 : Transfers of own goods – VAT refund under Directive 9/2008

Amounts received by a supplier in the event of early termination by the customer. Judgment of the Court of 11/06/2020, Case C-43/19

Judgment of the Court of 04/06/2020, Case C-430/19: Is the right to deduct VAT allowed even in case of doubt by the tax authorities?

Hoge Raad, Case 18/02775 of 29/05/2020: Is VAT due by the supplier even if the customer did not exercise his right to deduction?

Does the foreign entrepreneur in the construction sector have to register for VAT in Belgium? Is Belgian VAT to be charged? In order to answer those, it is actually necessary to make a distinction based on the VAT status of the customer of the foreign entrepreneur.

Reinvoicing of costs VAT – Services supplied for consideration — Secondment of staff by a parent company to its subsidiary — Reimbursement by the subsidiary limited to the costs incurred

The supply of services consisting in giving access to educational events (seminars, congresses, professional training, etc.) provided to taxable persons by a non-profit organization is taxable for VAT purposes in the country where these events actually take place.

Domestic reverse charge in the Netherlands. Not necessary to get a Dutch VAT number from your customer?

VAT Quick fixes – Belgium : The Belgian VAT Authorities have published a new updated circular letter (2020/C/50 dated 02/04/2020), which details the administrative approach to intra-EU operations.