Fiscaliteit

Beperking BTW-vrijstelling voor vervoerdiensten die verband houden met uitvoer van goederen – Van kracht vanaf 01/04/2022

Op 27 oktober 2021 publiceerde de BTW-administratie een omzendbrief (2021/C/96) waarin zij uitlegging geeft aan de toepassing van de vrijstelling van BTW voor diensten, waaronder vervoer, die rechtstreeks verband houden met de uitvoer van goederen (art. 41, eerste...

Betaalde u teveel Duitse LKW Maut?

by Vincent Van Der Mast

Dat is althans de vraag waar het Europees Hof van Justitie een antwoord op diende te formuleren. Een Poolse transportonderneming verzette zich tegen de som van de Duitse tol (de zgn. LKW Maut) die zij diende te betalen. In de berekening van het verschuldigde tolbedrag...

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