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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...
27 Dec 19
ECJ rules that the Bel­gian di­vidend ex­emp­tion was in breach of the...
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...
CMS Ex­pert Guide to Trans­fer Pri­cing
12 Dec 19
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...
07/04/2016
CMS Guide - Trans­fer pri­cing: pro­ced­ures for the elim­in­a­tion...
18 Oct 19
Bel­gian Con­sti­tu­tion­al Court an­nuls tax on se­cur­it­ies ac­counts. What...
In a judg­ment rendered on 17 Oc­to­ber 2019, the Bel­gian Con­sti­tu­tion­al Court ruled that the na­tion­al tax on se­cur­it­ies ac­counts is un­con­sti­tu­tion­al and then an­nulled the tax, al­though this an­nul­ment did...
30/09/2015
Septem­ber 2015 News­let­ter
19 Mar 19
What about cap­it­al gains on shares after Brexit?
Al­though the UK par­lia­ment ruled against the pos­sib­il­ity of a No-deal Brexit and voted for an ex­ten­sion of the Brexit dead­line, the out­come of the cur­rent UK polit­ic­al con­tro­versy re­mains far from cer­tain....
21/2/2013
Tax
14 Mar 19
What about VAT after Brexit?
Al­though the UK par­lia­ment ruled against the pos­sib­il­ity of a ‘no deal’ Brexit, the out­come of the cur­rent UK polit­ic­al con­tro­versy re­mains un­cer­tain. Both busi­nesses and gov­ern­ments in both Great...
30 Aug 16
Trans­fer pri­cing doc­u­ment­a­tion – Im­ple­ment­a­tion of BEPS Ac­tion 13...
A new Act has been ad­op­ted by Bel­gian Par­lia­ment in­tro­du­cing a leg­al TP doc­u­ment­a­tion ob­lig­a­tion in ac­cord­ance with BEPS ac­tion 13, which will enter in­to force for fin­an­cial years as of 1 Janu­ary 2016....
29 Aug 16
Trans­fer pri­cing doc­u­ment­a­tion – Im­ple­ment­a­tion of BEPS Ac­tion 13...
A new Act has been ad­op­ted by Bel­gian Par­lia­ment in­tro­du­cing a leg­al TP doc­u­ment­a­tion ob­lig­a­tion in ac­cord­ance with BEPS ac­tion 13, which will enter in­to force for fin­an­cial years as of 1 Janu­ary 2016....