Belgium Rewrites Antiavoidance Rule
Belgium has passed a law that modifies its antiavoidance rule for VAT matters. The Belgian Parliament adopted a general antiavoidance rule for VAT at the end of 2005. A Program Law dated July 20 (published July 28), completely rewrites the VAT antiavoidance rule in light of recent European Court of Justice judgments.
Belgium Rewrites Antiavoidance Rule, Tax Notes International, 7 August 2006, p. 449