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Introduction of the euro: Belgian tax aspects

Introduction of the euro: Belgian tax aspects ntroduction of the tax aspects Jean-Pierre ~ a ~ a eAvocat De Bandt, van Hecke & Lagae, Brussels and ,' Professor at Catholic University, Leuven 1. Introduction The introduction of the euro will have a number ol consequences for the Belgian taxpayer. While the issues are probably the same for all countries joining the EMU, solutions given may vary from country the to country within the general framework of the EU guidelines. Thls contribution analyzes the Belgian position as of 30 March, 1998. It is quite likely that some of the solutions or decisions which have been reached and are summarized or analyzed in the text below will have to be refined in the course of the coming months as people get more familiar with all aspects and intricacies of the introduction of the euro. This contribution does not analyze the experience of the other countries joining the EMU. the annual accounts are issued in euros for the first time, the figures of the prior year should also be mentioned in euros. The conversion of these figures is to be done using the final official conversion rate. Up until 31 December 2001 one may continue to issue annual http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png EC Tax Review Kluwer Law International

Introduction of the euro: Belgian tax aspects

Lagae
EC Tax Review , Volume 7 (2) – Jun 1, 1998
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Publisher
Kluwer Law International
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Copyright © Kluwer Law International
ISSN
0928-2750
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Abstract

ntroduction of the tax aspects Jean-Pierre ~ a ~ a eAvocat De Bandt, van Hecke & Lagae, Brussels and ,' Professor at Catholic University, Leuven 1. Introduction The introduction of the euro will have a number ol consequences for the Belgian taxpayer. While the issues are probably the same for all countries joining the EMU, solutions given may vary from country the to country within the general framework of the EU guidelines. Thls contribution analyzes the Belgian position as of 30 March, 1998. It is quite likely that some of the solutions or decisions which have been reached and are summarized or analyzed in the text below will have to be refined in the course of the coming months as people get more familiar with all aspects and intricacies of the introduction of the euro. This contribution does not analyze the experience of the other countries joining the EMU. the annual accounts are issued in euros for the first time, the figures of the prior year should also be mentioned in euros. The conversion of these figures is to be done using the final official conversion rate. Up until 31 December 2001 one may continue to issue annual

Journal

EC Tax Review – Kluwer Law International

Published: Jun 1, 1998

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