De niet-belastingplicht van openbare besturen en vrijstellingen van vzw's en gevolgen van de btw-heffing op subsidies : transfers tussen regionaal en federaal niveau

Resource Information

The work De niet-belastingplicht van openbare besturen en vrijstellingen van vzw's en gevolgen van de btw-heffing op subsidies : transfers tussen regionaal en federaal niveau represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

De niet-belastingplicht van openbare besturen en vrijstellingen van vzw's en gevolgen van de btw-heffing op subsidies : transfers tussen regionaal en federaal niveau

Creator

• Ruysschaert, S

Subject

• subsidy
• non-profit organization
• VAT

Language

eng

Summary

Overview of the consequences of the non-taxability of non-profit foundations with respect to VAT. Decisions by the European Court of Justice and the decision of the Consitutional Court of 16 March 2005 and infringement procedures of the European Commission are considered. The last part describes the consequences of the VAT levy on subsidies and focuses on the distinction between the situation when the government acts as government, or when it is involved in economic activities

Citation source

In: Algemeen fiscaal tijdschrift. - Mechelen. - Vol. 58 (2007),

Geographic coverage

• European Union
• Europe

Language note

Dutch