Sofie Van Doninck

Virtual Purchase Power Agreements (VPPA’s) – Tax considerations

Depending on the precise contractual set-up, the tax considerations of VPPA’s can be very complex for developers of renewable energy and consumers.

New guidelines on VAT rules for fuel card schemes

Following new guidelines by the EU VAT Committee on fuel card schemes, underlying agreements should be reviewed to reflect the VAT treatment.

Belgian VAT on foreign employer's company car for Belgian residents? And vice versa?

Foreign employers may need to pay Belgian VAT on company cars for employees in Belgium. Belgian companies abroad may face similar obligations.

Poland's implementation of the Single-Use-Plastics Directive getting closer

New rules aimed at eliminating the use of single-use plastics (SUPs) will become binding as of 1 July 2024. The alert summarizes the main features.

UK packaging waste regulations are effective as of 28 February 2023

Re-examination of the existing packaging regulations in UK: implementation of an extended version of the EPR scheme for packaging.

Spain - Clarifications and further guidance provided for plastic packaging tax which came into force on 1 January 2023

The Spanish plastic packaging tax entered into effect as of 1 January 2023. A summary of all obligations can be found in this alert.

Treatment of membership fee: Individual decision of the VAT authority is possible

Sofie van Doninck and Katrien Vermoote outline the VAT exemption for the supply of services by NPOs with a “collective interest/lobbying” aims.

Italy’s plastic tax will enter into force on 1 January 2023

Although the plastic tax has been delayed several times, it will now be in force as of 1 January 2023.

Portugal publishes guidance on contribution for single-use packaging made of plastic or multi-material with plastic in Portugal

A contribution on single-use plastic (or multi-material with plastic) packaging has been introduced in Portugal and is in force as of 1 July 2022.