Indirect taxes are a vital part of buying and selling things. Unlike direct taxes, indirect tax is only paid by the customer ...

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 ...

When a local government enters into a service contract without knowing that the service is exempt from value-added tax (VAT) and determines and pays the service fee including VAT, the Supreme Court ...

Inputs for employees are defined as assets or services, such as meals, housing, gifts, or entertainment intended for the enjoyment, use, welfare, or benefit of employees or their family. The Jerusalem ...

Potential fraud such as the “missing trader” scheme, identify-theft tax evasion or claiming input VAT for non-qualifying expenses are probed. To address economic pressures, the government is ...