The European Court of Justice (CJEC) condemns the principle of double obligation which affects construction firms not registered in the country. Consequently, the government promises to revise the registering procedure in this sector. (Ref 061139)
In Belgium, the construction company which calls on a subcontractor that is not registered in the country has a double obligation. On one hand, it must deduct 45 % of the amount owed for the work performed and pay it to the tax office (15 %) and the social security office (30 %). This is a guarantee meant to cover the possible unpaid debts of the foreign firm. Additionally, the construction company is considered co-responsible of the subcontractor’s possible social and fiscal debts. This implem
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