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Arnout Vaninbroukx

Senior Associate
Lawyer

CMS DeBacker
Chaussée de La Hulpe 178
1170 Brussels
Belgium
Languages Dutch, French, English

Arnout specialises in tax law (corporate income tax and VAT). He advises both national and international clients on all tax aspects and assists them in tax litigation.

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Relevant experience

  • Arnout started his career at the law firm Vandendijk & Partners in 2007, before joining the tax department of CMS in January 2013.
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Education

  • 2007 - University of Leuven, KUL (Law Degree)
  • 2007 - Bar admission (Brussels, Belgium)
  • 2009 - Solvay Brussels School of Economics and Management (Master's Degree in Tax Management)
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Publications

  • "Kan de scheepsagent hoofdelijk worden gehouden tot voldoening van de BTW bij invoer ?", T.F.R. 2012, afl. 419, 369
  • "Hof van Justitie stelt voorwaarden aan hoofdelijke aansprakelijkheid tot voldoening BTW", T.F.R. 2012, afl. 422, 507
  • "Intercalaire interesten zijn begrepen in maatstaf van heffing voor onttrekking gebouw", T.F.R. 2012, afl. 431, 986
  • “Wet en Duiding fiscale procedure en fiscaal strafrecht”, Spriet, B., Symoens, H. (eds.), Vaninbroukx, A., e.a., Larcier, 2013
  • “Antwerps Hof van Beroep verduidelijkt recht op teruggaaf in de margeregeling”, T.F.R., 2013, afl. 439, 304
  • “Cassatie begrenst zevenjarige verjaringstermijn in oud artikel 81bis WBTW”, T.F.R., 2014, afl. 463-464, 566
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Expertise

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11/04/2019
CMS Bel­gi­um as­sisted Trans­port Fer­rovi­aire Hold­ing (an af­fil­i­ate of the...
10 April 2017
CMS Ex­pert Guide to trans­fer pri­cing rules and TP law
Are you look­ing for in­form­a­tion on trans­fer pri­cing rules and TP law? This CMS Ex­pert Guide provides you with everything you need to know.
10 June 2020
Three new meas­ures to strengthen the li­quid­ity and solvency of busi­nesses...
To tackle the Cov­id-19 pan­dem­ic crisis, three new meas­ures to strengthen the li­quid­ity and solvency of busi­nesses in Bel­gi­um were sub­mit­ted to the fed­er­al par­lia­ment in a draft bill on 5 June 2020.  ...
07/04/2016
CMS Guide - Trans­fer pri­cing: pro­ced­ures for the elim­in­a­tion of double...
12 May 2020
In­terest de­duc­tion lim­it­a­tion: the im­pact of spe­cif­ic pay­ment terms on...
On 5 May 2020, the Bel­gian Gen­er­al Ad­min­is­tra­tion of Taxes is­sued an ad­dendum (cir­cu­lar 2020/C/62) to cir­cu­lar 2019/C/89 re­lat­ing to the grand­fath­er­ing clause on the lim­it­a­tion of in­terest de­duc­tion....
30/09/2015
Septem­ber 2015 News­let­ter
07 April 2020
Coronavir­us crisis: Pre­lim­in­ary draft law on ur­gent tax meas­ures ap­proved
Fol­low­ing a pro­pos­al by the Min­is­ter of Fin­ance, the Coun­cil of Min­is­ters has ap­proved a pre­lim­in­ary draft law con­tain­ing vari­ous ur­gent tax meas­ures as a res­ult of the COV­ID-19 pan­dem­ic. The pre­lim­in­ary...
21/2/2013
Tax
30 March 2020
Coronavir­us: crisis tax ex­emp­tion for de­pre­ci­ations on trade re­ceiv­ables
The Bel­gian Min­istry of Fin­ance has is­sued a Cir­cu­lar (Circ. 2020/C/45 of 23 March 2020) of­fer­ing an ad­di­tion­al sup­port meas­ure to pro­fes­sion­al tax­pay­ers who are suf­fer­ing far-reach­ing eco­nom­ic con­sequences...
20 March 2020
Coronavir­us crisis - tax re­lief meas­ures
The coronavir­us crisis has far-reach­ing eco­nom­ic con­sequences. That is why the Bel­gian gov­ern­ment has de­cided to of­fer com­pan­ies and private in­di­vidu­als vari­ous tax re­lief meas­ures. There are meas­ures...
27 December 2019
ECJ rules that the Bel­gian di­vidend ex­emp­tion was in breach of the Par­ent-Sub­si­di­ary...
In a 19 Decem­ber 2019 judg­ment, the EU Court of Justice ruled that the meth­od of ex­empt­ing di­vidends ap­plied in Bel­gi­um is an in­fringe­ment on the EU­'s Par­ent-Sub­si­di­ary Dir­ect­ive.   The Bel­gian di­vidend...
12 December 2019
Bel­gian le­gis­lat­or ad­opts Act trans­pos­ing Dir­ect­ive 2018/822 on cross-bor­der...
The new Act, ad­op­ted on 10 Decem­ber 2019, trans­poses Dir­ect­ive 2018/822 of 25 May 2018 on man­dat­ory auto­mat­ic ex­change of in­form­a­tion in the field of tax­a­tion in re­la­tion to re­port­able cross-bor­der ar­range­ments...