Category: Case
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Zaventem Airport: Council Annuls Environmental Permit
Arrest RvVb-A-2425-1025 in de zaken 2324-RvVb-0771-A 2324-RvVb-0770-A en 2324-RvVb-0790-A (origineel document).Download
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Is it possible to combine refusal to pay an invoice with a claim for damages in construction contracts? The Court of Cassation rules on the “double sanction” for contractual breach
I. What was the case about? A contractor was engaged to carry out a building project for an agreed contract price of almost €300,000. The developer later discovered defects, including a leaking roof and an inadequate concrete floor, and therefore refused to pay the outstanding balance of approximately €29,348.22. The court of first instance held…
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Reduction of share capital is sometimes a risky sport…
1. What was the issue? The dispute concerned a personal income tax of EUR 412,013.66 established for tax year 2018 on several taxpayers. The taxpayers had created a holding company and contributed the shares of their operating company as share capital. This share capital consisted mainly of a contribution of existing retained earnings and cash.…
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The 10% tax increase in case of good faith and the corporate tax deduction ban
A ruling by the Constitutional Court on 21 November 2024 has caused quite a stir amongst tax professionals. According to numerous legal publications a taxpayer who committed a first offense in good faith in his/her tax return – pursuant to this ruling – cannot be automatically sanctioned with a 10% tax increase. Nevertheless, the automatic…
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Even in the case of furnished rentals, foreign rental income may be fully taxable abroad
1. Belgian tax authorities are currently organising an audit campaign Since 2021, online platforms, such as Airbnb, are obliged to exchange data with the Belgian tax authorities. Based on this data exchange, the Belgian tax authorities have launched a general control action.The starting point of this action is that in the case of a furnished…
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Court forces sperm donor to undergo DNA testing
A groundbreaking judgment obtained by our firm 1. Previously… A child conceived through anonymous sperm donation and in-vitro fertilization discovers at a certain age that her legal father is not her biological father. She therefore seeks clarity about her biological paternity on her father’s side, without wanting to break the bond with her legal father. …
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Directors can be held personally liable
The abolition of quasi-immunity of the executive agent (Part 2) 1. What does the new regulation stipulate? As from 1 January 2025, the “auxiliary person” can be held personally liable by the counterparty if he commits an extra-contractual fault. In contrast, the auxiliary person will not be liable if the mistake is merely a contractual. Hence,…
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Donor children have a right to obtain information regarding their donor
1. The underlying facts A donor child asked the fertility clinic where the mother underwent medically assisted reproductive treatment for a copy of the mother’s medical file. With this file, the donor child can find out information about the donor, and thus regarding her origin and identity. The fertility clinic refused to transfer the mother’s…
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Providing a home for free to a company director as part of its remuneration?
Documenting well is the message. Better late than never ! The free provision of a (holiday) home or a flat by a company to its manager is and remains an interesting tax optimisation technique. However, it is viewed with suspicion by the tax authorities. The discussion always revolves around the question whether the costs relating…
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Brussels winter moratorium violates human rights?
The Justice of the Peace of Ixelles was recently asked whether the winter moratorium, provided for in the Brussels Housing Code, entered into force by the ordinance of 22 June 2023 in the Brussels Capital Region, does not violate the European Convention on Human Rights (hereafter ECHR), and more specifically Article 1 of the First…