with No Comments

Belgian VAT Desk has a department focusing on VAT litigation management and assistance in VAT audits. Alain Soriano is the dedicated partner of this services line. You can contact him directly at the following address: [email protected] or at the following phone number: 02/351.26.00.

The announcement of a VAT audit is a tricky and sometimes disquieting moment for any business. VAT rules are complex and pitfalls prove to be numerous.  Non compliance – even when committed in good faith – are immediately penalised. Therefore, Tax Authorities often want to assess the VAT situation and to simultaneously impose administrative fines along with late payment interest at the end of the VAT inspection.

Eventually the VAT liability may be expensive at the closing of audit.

Litigation: we determine the likelihood of success, free of charge, in case of a VAT dispute

The question is the tax office legally entitled to impose such amount., is a valid and meaningful one? Remember, even if certain infringements  detected by the VAT auditor are found not to be disputable, others often have no legal basis or are not sufficiently reasoned. Making the latter simply an overcharge.

VAT Desk has a wealth of experience and expertise to provide your company a service of assistance which is exclusive in the market of VAT expertise dedicated to (internal and external) accountants as well as financial directors or managers.

Providing a VAT dispute assessment is totally free of charge and consists in the analysis of the likelihood of success in challenging any of the points received from the Tax Authorities. After scrutinizing it , our firm issues an opinion prima facie under the following terms: not questionable, moderately questionable, or highly questionable. Should your company wish to use this free assistance, the assessment notice can be sent to the following email address: [email protected]. An acknowledgement of receipt will be automatically sent to you and within approx. 5 working days our opinion regarding the likelihood of success will be provided. Each case will be treated with the highest level of confidentiality and is subject to our legal obligation of professional secrecy.

Litigation: Lodging an appeal or not?

The decision-maker or his/her adviser will be able to determine, in the light of our opinion, the best approach to address the dispute with the Tax Authorities:

  • When the amounts assessed by the Tax Authorities are justified (that is to say when they are not questionable), the best advice is to approve the settlement. Our tax firm can, on a fee-based service, take specific proceedings in order to spread the payment and/or apply for a reduction of administrative penalties. It is not uncommon that fines are found to be excessive and disproportionate to the grade of negligence, and the Tax Authorities – the so-called “SPF Finances/FOD Financiën” – are somewhat inclined to diminish them on a case-by-case basis.
  • When the amounts assessed by the Tax Authorities are unjustified (that is to say when they are moderately questionable or highly questionable), our office can, on a fee-based service, lodge an administrative appeal so as to challenge the liability. It is at this point of the procedure that we best deploy our expertise:  European Court of Justice policy, national Courts policy, parliamentary questions, administrative guidelines, rulings, individual resolutions, doctrine. The whole matter is thoroughly scrutinized allowing us to serve your interests in the best possible way.

VAT litigation: our offer of services

  • Analysis of the likelihood of success regarding a VAT dispute free of charge;
  • Assistance in VAT audits ;
  • Follow-up of the dispute at all stages of administrative procedure;
  • Reaching a compromise, where appropriate, with the VAT authorities.

VAT litigation: Our added value

  • More than 15 years of VAT expertise and knowledge;
  • A knowledge of the Tax Authorities internal architecture and operations.