Business Services Industry
Belgian joint tax liability is discriminatory, ECJ AG says.
Australasian Business Intelligence, April, 2006
Byline: Claudia Daiber
Apr 28, 2006 (Tax Notes International - ABIX via COMTEX) -- Companies that employ the services of unregistered building groups in Belgium face the risk of being held accountable for the group's tax liabilities. If the unregistered group's withholding tax liability exceeds 15 per cent of their gross payment, the rule applies. The European Commission (EC) asked Belgium to overturn the rule some four years ago, however this has not been done. According to the Advocate General, Antonio Tizzano, the rule does not comply with EC directives. Tizzano says the law inhibits the ability of companies from other EC nations to conduct business in Belgium.
Publication Date: 17 April 2006
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