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

Journal
Vanhulle, H.
Belgium
European Taxation 2005 (Volume 45), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

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.