Annulment of the Fairness Tax by the Constitutional Court – Practice Note issued
For recall, on 1 March 2018, the Constitutional Court annulled the Fairness Tax but decided to maintain its effects for the assessment years 2014 to 2018, except in case of redistributions of dividends (see our newsflash in this respect). On 3 September 2018, the Belgian tax administration released a Practice Note commenting the content and
Refund requests of Belgian WHT filed by non-residents: administrative guidance published
The Belgian tax administration has just published on its website a guidance (FR/NL) related to refund requests of Belgian WHT on dividends, interest and royalties filed by non-resident taxpayers. In particular, the Belgian tax administration has made a distinction between refund requests of Belgian WHT based on Double Tax Treaties and those based on Belgian
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
