Archive: Belgium
Belgium and European Union: preliminary ruling requested on higher taxation of interest paid by non-resident banks
May 3, 2013. Tags: Belgium, European Union, Financial Services, interest
On 28 February 2013, reference was made to the Court of Justice of the European Union (CJEU) by the Belgium Constitutional Court (Court Constitutionelle) in …
Belgium: abolition of Belgian bank secrecy compatible with Belgian Constitution
April 30, 2013. Tags: Belgium, dividends, Financial Services, income, interest
On 18 April 2013, the Belgian Constitutional Court (Cour Constitutionelle/Grondwettelijk Hof) gave its decision on the petition of the vzw Liga van Belastingplichtigen of 11 …
Thin capitalization rules apply to Belgian PE of non-resident company
April 25, 2013. Tags: Belgium, permanent establishment, thin capitalization
Recently, the Belgian Minister of Finance confirmed in Parliamentary Question No. 53-107, 222, that the Belgian thin capitalization rules apply to permanent establishments (PEs) of …
Belgium: Council of Ministers reaches agreement on new tax measures
April 15, 2013. Tags: anti-abuse, Belgium, excise duty, tax policy, withholding tax
Recently, the Belgian Council of Ministers reached an agreement on new tax measures to balance the 2013 Budget. Details of the most important proposals are …
Belgium: cash deposit for VAT import license abolished
March 19, 2013. Tags: Belgium, VAT
Circular Fisc 30.122/ET 122.812 of September 2012 provides that, from 1 January 2013, an upfront cash deposit is no longer required for VAT import licenses. …
Belgium and United States: tax treaty – clarifying circular published
March 5, 2013. Tags: Belgium, income tax, treaty, United States of America
On 19 February 2013, the Belgian administration published a clarifying circular (No. 3/203 (AFZ/097-0380) of February 2013) on the Belgium–United States Income Tax Treaty (2006) …
Belgium: European Commission request to amend taxation of paid interest
February 27, 2013. Tags: Belgium, CJEU, European Commission, interest
On 21 February 2013, the European Commission announced that it had sent Belgium a reasoned opinion (second stage of the infringement procedure under article 258 …
Belgium-UK protocol amending tax treaty enters into force [TAX ALERT]
February 8, 2013. Tags: Belgium, income tax, treaty, United Kingdom
On 24 June 2009, Belgium and the United Kingdom signed an amending protocol (the Protocol) to the income tax treaty of 1 June 1987 (the …
Belgium and European Union: Court of Appeal Antwerp requests preliminary ruling from Constitutional Court on compatibility with Belgian constitution of the taxation of a pension lump sum at a special rate
January 15, 2013. Tags: Belgium, European Union, income tax, pension
On 18 December 2012, the Court of Appeal Antwerp requested a preliminary ruling from the Belgian Constitutional Court (Cour Constitutionelle/Grondwettelijk Hof) in M.V. vs. Belgische …
Korea (Rep.), Belgium and United Kingdom: treaty – Korean decision on application of Korean domestic anti-abuse provisions to tax treaties
January 1, 2013. Tags: anti-abuse, Belgium, Korea, treaty, United Kingdom
The Korean Supreme Court delivered a decision on 26 April 2012 in the case of La Salle Asia Recovery International LLP and another vs. Director …
Belgium and European Union: Court of Appeal of Mons requests preliminary ruling from Constitutional Court on compatibility with Belgian constitution of double taxation of abnormal or gratuitous advantage
December 28, 2012. Tags: Belgium, double taxation, European Union
On 2 November 2012, the Court of Appeal of Mons requested a preliminary ruling from the Belgian constitutional Court (Cour Constitutionelle/Grondwettelijk Hof) in SA “Société …
Belgium: Budget 2013 – Belgian Prime Minister announces tax plans
December 21, 2012. Tags: Belgium, budget, tax planning, tax policy
On 13 December 2012, additional tax measures of the Budget 2013 were published.
Belgium: Budget 2012 – Belgium Prime Minister announced tax plans
December 4, 2012. Tags: Belgium, capital gains, corporate tax, excise duty, Insurance, Wage tax, withholding tax
On 21 November 2012, the tax measures of the budget 2013 were published. Details of the plans, which apply from the tax year 2013 (assessment …
Belgium: compatibility of treating notaries and bailiffs as taxable persons for VAT purposes with Belgian Constitution challenged
November 27, 2012. Tags: Belgium, European Union, tax exemption, VAT
On 14 November 2012, the Belgian Constitutional Court (Grondwettelijk Hof/Court Constitutionelle) gave its decision in Case No. 5292 on the compatibility with the non-discrimination principle …
Belgium and European Union: bill to implement Directive 2010/45/EC presented to Parliament
October 30, 2012. Tags: Belgium, European Union, GST, VAT
On 18 October 2012, a bill to implement Directive 2010/45/EC on the rules on invoicing with respect to VAT invoicing, was presented to Parliament. The bill, …
Belgium: bill on introduction of una via principle in tax matters and increase of fiscal penalties gazetted
October 26, 2012. Tags: Belgium, finance bill, penalties
The bill to introduce the una via principle in tax matters and to increase the fiscal penalties was published in the Official Gazette of 22 …
Belgium: law on collection of tax information by the tax administration published
September 11, 2012. Tags: Belgium, information, tax policy
In the Official Gazette of 24 August 2012, a law on the collection of tax information by the tax administration was published. The most important details …
Newly released economic stimulus plan reaffirms Belgium as innovation-friendly country
August 30, 2012. Tags: Belgium, budget, research and development, tax incentives
By announcing the current stimuli plan, the government is taking a first step to match their words with deeds.
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