Grondwettelijk Hof ziet geen graten in de meerwaardebelasting

The STI: polyvalent but not omnipotent!

Samenwerkingsverbanden in de zorgsector: een nieuwe btw-circulaire

Only available in Dutch.

Fixed establishment for VAT purposes: some recent clarifications from the Court of Justice

The concept of a fixed establishment (“FE”) plays a crucial role in the VAT system. In practice, however, this concept raises many questions...