As a response to the GIMLE judgement of the European Court of Justice (ECJ judgment C-322/12, 3 October, 2013 [GIMLE ]), the Belgian Accounting Standards Commission (ASC) announced the withdrawal of its opinion no. 126/17. The opinion concerned the valuation of acquired assets, whether for free or below market value. Following publication of the opinion
Value means different things to different people
That’s why you can decide to receive updates only for the issues that matter most to you.
Most popular news
- The updated benefit in kind for the private use of a company car – 12 months delay for a significant tax increase?
- New Circular letter on the calculation of the Federal Mobility Budget: pitfalls remain
- Stock options granted by a Personal Service Company to its company director – not always tax deductible for the company
- Wage withholding tax exemption – Constitutional court has introduced a strict interpretation of the application requirements for the wage withholding tax exemption for shift work
- Power Purchase Agreements and Contracts for Differences: unraveling the complexity!