Federale Overheidsdienst Justitie - 9 DECEMBER 2019. - Wet tot wijziging van de algemene wet inzake douane en accijnzen van 18 juli 1977 en het wetboek van de belasting over de toegevoegde waarde ter omzetting van richtlijn (EU) 2017/1371

This legislative act updates Belgian customs and excise laws, as well as the Value Added Tax (VAT) code. It aims to transpose EU Directive 2017/1371 into national law, which focuses on enhancing fiscal cooperation and combating fraud within the European Union. The changes affect businesses and tax authorities in Belgium by aligning national tax enforcement and customs procedures with EU standards to ensure fairer competition and more effective recovery of lost tax revenue.