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VAT

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...
Lang Legal Apr 2, 2019 0
VAT

Real estate development based on a long leasehold and marketing costs: what about the VAT?

When it comes to real estate development, it happens frequently that the developer erects the constructions based on a mere long leasehold with deferral of the ownership transfer. As a...
Lang Legal Dec 20, 2018 0
VAT

VAT: shall a lease agreement with call option be qualified as a supply of good or service?

The European Court of Justice has delivered, on the 4th October 2017, important clarifications regarding the characterisation as a "supply of service" or "supply of good" under the VAT legislation...
Lang Legal Aug 1, 2018 0
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Lang Legal : Belgian tax law firm

Eric-Gérald Lang - avocat - lawyer - droit fiscal - tax law - Belgique - Belgium - Bruxelles - Brussels

Welcome to Lang Legal, a newly Belgian law firm in Brussels dedicated to tax.  Its launching originates with the will to deliver a strong and specialized assistance to its clients, through an easy, modern and efficient structure.  Both new technologies and Today’s environment enable such an alternative.