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Tax

Assessing the amount of deductible VAT from expenses borne by a branch (Morgan Stanley Case)

In its ruling dated 24 January 2019, Morgan Stanley case C-165/17, the European Court of Justice reviews the deductibility of

Tax

Tax Alert - EPR judgment on State aid and excess profit

On 14 February 2019, the General Court annulled the decision of the European Commission (EC) on the Belgian excess profit

Employment and pensions

Belgium | Recent employee tax developments

There have been a number of recent employee tax developments in Belgium, including the taxation of company cars and more

Tax

Modern payment methods and their VAT treatment: the EU Court of Justice rules on the VAT financial services exemption

In its ruling on Case C-5/71 (HMRC Her Majesty's Revenue and Customs v DPAS Limited), the European Union Court of