Belgium: The Belgian advance ruling procedure : recent experience and greater efficiency and flexibility from 2005

• Autores: Henk Vanhulle
• Localización: European taxation, ISSN 0014-3138, Vol. 45, Nº. 3, 2005, págs. 117-120
• Idioma: inglés
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• Resumen

  • This article provides an overview of the situations and taxes covered by a Belgian advance ruling, the conditions for filing a ruling and its legal nature, together with some of the organizational changes involving the Advance Ruling Commission.