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Explore the latest VAT and Customs Tax developments from September 2026 affecting global business operations, including Belgium's implementation of the EU ViDA package, China's new VAT withholding guidance, and critical rulings on fixed establishments and colocation services. Understand how these regulatory changes impact cross-border transactions, digital platforms, and compliance obligations across multiple jurisdictions.

For assessment year 2025 (income year 2024), the surcharge is calculated at a rate of 9% (previously 6.75%), resulting in an increase of the corporate income tax rate from 25% to 27.25%...

Filing season for corporate income tax returns is coming to a close in Belgium. The deadline for resident and non-resident companies (FY 2018)

On 9 June 2016, the Commission published the non-confidential version of its decision in its state aid investigation into Fiat's tax arrangements in Luxembourg.

With the arrival of spring and the federal, regional and European elections of 25 May 2014 fast approaching, we have noticed increased legislative activity.

The Belgian tax authorities recently initiated the 2024 transfer pricing audit wave, starting with a questionnaire and a pre-audit meeting.

Belgium's Program Law of 18 July 2025 fundamentally reformed the tax increase regime under Article 444 ITC by introducing a rebuttable presumption of good faith for first-time infractions. While the reform eliminates automatic 10% tax increases for taxpayers who commit their first error in good faith, significant questions remain about the practical interpretation of "good faith" and the treatment of ex officio assessments.

If a mul­ti­na­tio­nal or Bel­gian group is sub­ject to the re­gu­la­ti­ons of the glo­bal mi­ni­mum tax in Bel­gium

An amicable agreement between the Belgian and Luxembourg authorities on cross-border workers in the context of the fight against the spread of COVID-19 was signed on 19 May 2020.

The judgment of the Court of Justice has a long prequel.

Belgium's new coalition led by Bart De Wever of the New Flemish Alliance has drafted and announced its federal government agreement for 2025-2029, which includes wide-ranging proposals for tax reforms.

On 14 November, several decisions were issued by the Brussels' Tax Court of First Instance

The General Court dismissed this application on 19 July 2016, holding that the suspension of the recovery of the alleged state aid was not justified because Belgium had failed to establish urgency.

In its Spring Budget 2021, the United Kingdom announced to repeal the domestic provisions implementing the IRD.

The Belgian Constitutional Court has ruled on the temporal scope of a new tax regime that presumes good faith for first-time infringements, determining whether taxpayers involved in disputes over assessments issued before the law's effective date can benefit from more lenient treatment. The decision addresses three key challenges: the temporal limitation of the new rules, the exclusion of good-faith presumption for ex officio assessments, and the absence of an equivalent regime for VAT.

On numerous occasions in recent years the European Court of Justice (ECJ) had to decide whether VAT fixed establishments were present within corporate group structures. In each case, the ECJ ruled...

The Paris office of Hogan Lovells is pleased to provide this English language edition of our monthly e-newsletter, which offers a legal and regulatory update covering France and Europe for June 2019