ECJ Decision (K Oy): VAT rate for non-printed books
On 11 September 2014, the Court of Justice of the European Union (ECJ) gave its decision in K Oy (case C-219/13) regarding the question whether reduced rates for books published in paper form should equally be applied to books published on another physical medium, or whether different VAT rates can be justified. The Court has
VAT: Practice note – Retention of documents
The Belgian Income Tax and VAT authorities recently published a combined practice note commenting on the alignment of the Income Tax and VAT procedures as regards the retention of documents. What is new for VAT is the fact that the delivery of a receipt in case of retention of documents by the VAT authorities is
Foreign EU VAT refunds for 2013 require action
Businesses that incurred VAT on business expenditure in the EU may be able to recover this VAT provided they apply the right procedures and comply with the deadlines of 30 June 2014 for non-EU businesses and 30 September 2014 for EU businesses. For non-EU businesses, claims must be submitted with the relevant local EU tax authority
