Corporate Tax 2010 - BMR Advisors

Eubelius
Belgium
this respect. Abuse is defined as a series of transactions which aim
at and give rise to a tax advantage which is contrary to the
objectives of the VAT system. It is penalised by a rejection of input
VAT deduction.
There is no legal obligation to disclose anti-avoidance schemes in
advance of the company’s tax return being submitted, but
companies can still choose to do so in order to obtain an advance
ruling from the Belgian Ruling Committee.
Philippe Hinnekens
Eubelius
Avenue Louise 99
1050 Brussels
Belgium
Tel: +32 2 543 3100
Fax: +32 2 543 3101
Email: philippe.hinnekens@eubelius.com
URL: www.eubelius.com
Philippe Hinnekens (born 1963) graduated from the K.U.Leuven
(1986) and in 1987 obtained an LL.M. from the University of
Chicago. He was admitted to the Brussels and Antwerp Bar in
1993. He is a scientific member of the Tax Institute at the
University of Louvain and is co-editor of “Fiscoloog International”, a
Belgian publication relating to international tax matters. He
publishes and lectures regularly on tax-related issues. He is
member of the Belgian branch of the International Fiscal Association
and the General Reporter on Subject 1 (non-discrimination) during
the IFA Congress in Brussels in 2008.
He specialises in international taxation and the tax aspects involved
in corporate restructuring, M&A and transaction financing.
Belgium
Eubelius is one of Belgium’s leading business law firms. Since our incorporation in 1994, we have brought together
what we believe to be an exceptionally qualified team of lawyers, each of whom is a recognised expert in his or her
area. We believe that the best way to achieve our commitment to clients’ interests is by remaining a focused,
independent firm that offers truly excellent expertise on Belgian and European Union law.
Eubelius lawyers are qualified to appear before all Belgian courts and agencies as well as before the EC Commission,
the EC Court of Justice, and the European Court of Human Rights. From our offices in Brussels, Kortrijk and Antwerp,
we are proud to serve a diverse Belgian and international client base that ranges from local entrepreneurs to Fortune
500 multinationals. Much of our work involves at least one non-Belgian party and has an outspoken international
dimension. Our lawyers have become familiar with many foreign legal systems and concepts and handle matters in
English, Dutch, French, and German.
Because of the strongly international nature of our clientele and of the matters entrusted to us, we have developed
excellent working relationships with what we believe are the best independent law firms in other jurisdictions. However,
our selection of foreign counsel is always made in consultation with the client and inspired solely by our clients’ needs
for the matter at hand.
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