Update: VAT and immovable rent – as from 1/1/19
The final draft Law has been submitted to the Chamber of representatives on 31 July 2018. With entry into force foreseen for 1 January 2019, it is time for action. Check out our update (in Dutch and French) below. Update: btw en onroerende verhuur – nieuw vanaf 1/1/19 Het wetsontwerp is op 31 juli
”New” Royal Decree nr. 57 – Important change!
Today, in case of a service of transport of goods where a portion of the transport takes place outside the EU, said portion is outside scope of EU VAT in function of the distances covered. In order to eliminate the difficulties arising from the calculation of that portion, the new RD 57 specifies that only
The cost-sharing VAT exemption is not for financial services, says EU Court
In brief The Court of Justice of the European Union (CJEU, “the Court”) released its decisions on 21 September 2017 in three cases (Aviva, C-605/15, DNB BANKA, C-326/15 and Commission v Germany, C-616/15), relating to “independent group of persons (IGP)” (also referred to as the cost-sharing VAT exemption). In these three cases, the central question
