Objective and factual data required as proof of the reality of services performed

On 15 October 2016, the Belgian Supreme Court rendered a decision on the principles guiding the deductibility of management fees (F.14.0161.n/1). (a) Facts. The taxpayer, a company, operates a bakery via a so-called management company. The management company became the managing director of the bakery. The shareholder as well as the directors of the bakery … Continue reading Objective and factual data required as proof of the reality of services performed