Belgium : VAT Calendar 2022

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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.

France : VAT calendar for 2022

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VAT in France : the due time for filing the VAT return is in principle the 19th of the month following the period. The same applies to the payment of VAT. filing of intra-Community listings of goods and services is due for the 10th.

Right to deduct VAT – Judgment of the Court of Justice of 25/11/2021 (Amper Metal Kft), case C-334/20

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Does your company sponsor cultural, sporting or recreational events? In the event of a VAT audit, the tax administration could very well reject the VAT on this expenditure if it considers that the price paid is too high or that the expenditure is unnecessary. The lack of economic rationality would thus prevent the exercise of the right to deduct VAT.

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