Tax Bites podcast – Green Deal and green recovery
The pivotal role of the private sector Europe aims at becoming the first climate-neutral continent by 2050 and leveraging sustainable transition as a post-COVID recovery tool. All European stakeholders from national authorities to citizens need to mobilise. On this pathway, private companies play a leading role by investing in low carbon technologies and processes as
Tax Bites podcast – Tax controversies
Why prevention is better than cure Tax disputes in Belgium and abroad are being triggered by new legislation and alternative interpretations of tax principles. Listen to our new Tax Bites podcast on tax controversies with Pieter Deré, Evi Geerts, Véronique De Brabanter. You’ll find out recent trends, frequently audited topics and insights on what you can do proactively
PwC’s podcast voor de (semi)publieke sector
Graag laten we u weten dat we een nieuwe podcastreeks hebben gelanceerd die bedoeld is voor mensen die in de (semi)publieke sector actief zijn. Deze reeks is in het Nederlands opgenomen. Deze podcastreeks richt zich specifiek op de (semi)publieke sector: lokale overheden, regionale overheden, semipublieke instellingen en ziekenhuizen. We kijken naar wat er in deze
Belgium to abolish the cost-sharing VAT exemption for Financial Services
Belgium will abolish the VAT exemption for cost-sharing associations (independent groups of persons) in the financial sector (banking – insurance). A draft law has been approved. This position follows the judgments of the CJEU cases DNB Banka (C-326/15) and Aviva (C-605/15) of 21 September 2017. The benefit of the exemption will be abolished as of
Tax Bites Podcast – Work from anywhere
The tax impact of flexibility With everyone slowly beginning to see the light at the end of the ‘COVID tunnel’, both employers and employees are looking ahead and reimagining the workplace where a new way of working may be a driver in the hunt for talent. Many groups are considering a work from home or
UK announces delays regarding Customs Border Operating model
The UK announced a delay to the Customs Border Operating model changes due to be implemented on 1 April (Import Licencing) and 1 July 2021 (Delayed Customs Declaration Submission). What does this mean for your business? The pre-notification requirements for Products of Animal Origin (POAO), certain animal by-products (ABP), and High Risk Food Not Of
Suspension of import tariffs between the EU and the U.S.
On 5 March, the EU and the U.S. communicated a joint statement concerning the mutual suspension for four months of the tariffs related to the World Trade Organization (WTO) Aircraft disputes. The relevant implementing measures were published on 11 March 2021, including the Commission Implementing Regulation 2021/425 stating that the tariffs will be suspended starting on March 11 of
VAT group : VAT on services provided by head-office to fixed establishment / branch
The CJEU confirmed the application of the reverse-Skandia principle: a branch is a separate VAT taxable person from its head-office when the head-office is a member of a VAT group in another EU Member State (CJEU, C-812/19, 11 March 2021). This approach was already applied in Belgium. However, some EU Member States were not recognizing
