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The non-deductibility of tax losses in the event of a tax audit: a mechanism that should be limited to the calculation of the tax penalty only?
If one tax measure has provoked resistance ever since its introduction at the end of 2017, it is certainly the mechanism denying the deduction of tax losses (and other similar...
The real estate tax exemption for unproductiveness in the Brussels region: throwback on its slow dismantling, comparison with the other regions, and perspectives
For the full contribution, follow this link: As one knows, the Brussels Region has through its famous Decree of 23 July 1992 (as modified by the same of 13 April...
VAT deduction right confirmed even where costs are not recharged in taxable transactions: a precedent in the car leasing sector *
After having recently ruled over the qualification of leasing agreements with call option as a supply of goods or services , the ECJ has now investigated the VAT treatment...