VAT grouping – the Belgian experience

Autores/as

  • Marie Lamensch Vrije Universiteit Brussel and the Université Catholique de Louvain

DOI:

https://doi.org/10.6092/issn.2036-3583/12573

Resumen

VAT grouping is available in Belgium since 2007. The system is in principle optional although mandatory application is possible in certain circumstances. VAT grouping is quite popular in Belgium, in particular in the financial sector but also in the real estate sector. This article explains the main features of the Belgian VAT grouping regime and analyses some specific issues that are encountered in practice by Belgian VAT groups.

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Publicado

2021-04-26

Cómo citar

Lamensch, M. (2020). VAT grouping – the Belgian experience. Studi Tributari Europei, 10(1), I –. https://doi.org/10.6092/issn.2036-3583/12573

Número

Vol. 10 Núm. 1 (2020): VAT Grouping

Sección

Estudios monograficos comparados

Licencia

Derechos de autor 2020 Seast

Creative Commons License

Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial 4.0.