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Storage services subject to general B2B rule |
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Recently, a Belgian circular letter (January 7, 2010 (E.T. 117.619) which deals with transport services, operated a distinction between services exclusively consisting in storage of goods and storage services forming part of a single main transport supply.
In principle, Belgian Tax Authorities consider services in relation with storage of goods, according to article 47 of the Directive 112/2006/EC, taxable in the country where the immovable property is located. However, when storage services are part of a single supply and are ancillary to the main (transport) services, the general B2B rule is applicable in such case.
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18-06-2010 |
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