Proportion of deductible input VAT relating to mixed used buildings is generally determined based on an area based allocation formula. With judgment dated 7 May 2014 (V R 1/10), the Federal Fiscal ...

Calculate the VAT: we will put on cell E13, for example, the result of VAT. So, enter the formula =SUM (D13 * 19.6%), and then click on keyboard input and follow the same procedure as in the previous ...

When have you made the right choice by deviating from a longstanding practice? This may be challenging but rewarding if guided by the right principles. Undeniably, this holds true in tax cases decided ...

Seven years after relevant judgments from the CJEU, the Belgian VAT authorities now (broadly) allow the recovery of input VAT beyond the standard Belgian limitation period of three years, subject ...