Ghent Court of Appeal: a letter box is not a fixed base (permanent establishment)

On 6 December 2016, the Ghent Court of Appeal rendered a decision in the case of individual X v. the Belgian tax administration on the question whether or not the taxpayer had a fixed base at his disposal. Details of the decision are summarized below. (a) Facts. The taxpayer, an independent car-expert, performed expert services … Continue reading Ghent Court of Appeal: a letter box is not a fixed base (permanent establishment)