News articles written by Wouter Villette

Update: It’s a go for the option to apply VAT on ‘new’ immovable letting!

26 March 2018

This weekend, the core cabinet of the Belgian Government (finally) reached an agreement on the possibility for landlords to apply VAT on certain immovable lettings. With a view of raising our country’s and the markets’ competitiveness, the Belgian Government has  for quite some time been juggling (and struggling) with the idea to apply VAT on

Promotional event – VAT deduction for catering costs accepted

19 March 2015

The deduction of VAT on catering costs incurred during an event with (existing or potential) clients has been the subject of extensive case law and of many an issue with the Belgian VAT Administration at the time of a VAT audit. Up to now, the Belgian VAT Administration acknowledged the VAT deduction on event costs

Real estate – VAT: ECJ rules on football stadium and fuels debate on VAT qualification of hybrid or more complex real estate structures

23 January 2015

On 22 January 2015, the European Court of Justice ruled that – having regard to the facts cited in this (Belgian!) case – the act of making a football stadium available does not qualify as letting of immovable property. The fundamental characteristic of the concept of ‘letting of immovable property’ lies in conferring upon the other party