Author: AFC REPRESENTATION FISCALE
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Customs Regime 42: use a one-off agent
Qu’est-ce que le régime douanier 42 ? Le régime 42 est un régime douanier permettant à une société d’importer des marchandises en exonération de TVA dans le pays de l’Union Européenne où entrent ses marchandises, lorsque celles dernières sont destinées à être vendues et livrées dans un autre pays de l’Union Européenne.Dans le cadre de…
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The principle of proportionality of sentences: two recent case law
Judgment of the Court of Justice of the EU of 17 May 2023 Case C-418/22 SA CEZAM In this case, the issue concerned the conformity of a fine applicable in Belgium in the event of failure to file VAT returns; in this case a fine of 20% of the amount of VAT.The company considered that…
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Decision of the Council of State of May 4, 2023: Interpretation of a tax text by a Public Finance Controller
In this case, a director of a theatre class was the subject of an accounting audit which resulted in an adjustment of VAT on the ground that the exemption from that tax was not applicable to him. The administration justified its decision by invoking the fact that the taxpayer was not paid directly by his…
