Relations between a parent company and its subsidiary: caution with the fixed establishment in VAT
What is the due date rule when a service is fully completed but the parties contractually agree that the remuneration will be paid in instalments?
This article provides an overview of the tax and legal aspects that foreign businesses should consider when performing construction work in Belgium. It covers value added tax (VAT), income tax, social security, and labor law.
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.
News & Insights Refund of VAT abroad Tax authorities are not necessarily fair-play! Judgment of the Court of Justice of 17/12/2020, Y-GmbH, case C-346/19 Version française Worth noting A European … Read More
News & Insights Refund of VAT abroad Avoid errors in your request ! Judgment of the Court of Justice of 21/10/2021 (CHEP Equipment Pooling NV), case C-396/20 Version française Worth … Read More
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.
News & Insights Does the rental of a building abroad constitute a permanent establishment? Judgment of the Court of Justice of 03/06/2021, Titanium Ltd, case C-931/19. Version française Worth remembering … Read More
Obtaining subsidies will essentially raise two questions in regards to VAT: Should the grant be subject to VAT? Does the grant influence the association’s right to deduct VAT?
The new VAT rules for intra-Community trade in goods with European consumers (B2C sales) come into force on 1 July 2021. From this date, all sales will be subject to the VAT of the country of arrival of the goods (there is no longer any threshold applicable except for microenterprises). In order to avoid having to register in all European countries, e-traders will be able to use the One-Stop-Shop (OSS) where they can declare and pay the VAT due in other Member States. A single “European VAT return”, so to speak.
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