Introduction of Halifax in the Belgian VAT legislation

Journal
Massin, I.
International VAT Monitor 2006 (Volume 17), No. 5
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the author describes the new measures introduced by the Law of 20 July 2006 and in force as of 7 August 2006, which clearly indicate that, just like the other EU Member States and the Commission, Belgium considers VAT evasion and avoidance real threats and that it intends to combat those phenomena with all possible means.