Vanaf 1 januari 2022 worden verschillende paramedische prestaties btw – plichtig. In zijn arrest van 05 december 2019 vernietigde het Grondwettelijk Hof het huidige btw – regime voor esthetische behandelingen en paramedische prestaties. Intussen deed de wetgever het nodige tot aanpassing van de regelgeving daarrond. De (oude) Programmawet voorzag initieel in een aparte vrijstellingsregeling voor…
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