We make it our business

Tax law

Durnez Advocaten has broad knowledge and practical experience concerning the follow-up and handling of the various aspects of tax law.

  • Handling notices of objection and conducting negotiations in the tax area (direct taxes, VAT, customs and excise duties, etc.)
  • Filing and handling tax objections (direct taxes, VAT, etc.)
  • Conducting opposition proceedings against writs of execution
  • Anti money-laundering
  • ….

Published case law

  • Belgian Constitutional Court dated 06/04/00, Rechtskundig Weekblad 00-01, 472 (request for a preliminary ruling – customs and excise duties – prosecution)
  • Cass. (2nd division) AR P.03.0622.N, 25 May 2004 (Pova Fuel et al. / Minister of Finance), Arr.Cass. 2004, issue 5, 913; http://www.cass.be (22 June 2004); Pas. 2004, issue 5-6, 906; T.Strafr. 2005 (abridged), issue 6, 440 (confiscation)
  • Brussels dated 17/03/11, FJF, 2012, 337 (transfer of family company at reduced tax rate)
  • Court of Cassation (1st division) AR F.12.0044.N, 16 January 2014 (L.V. / Belgian State), http://www.cass.be (9 February 2014), opinion of THIJS, D.; TBO 2015, issue 1, 31 (right to VAT deduction)
  • Rb. District Court of Leuven (civil) (12th division) no. 16/1228/A, 1 December 2017, FJF 2018 (summary), issue 3, 103 and http://www.monkey.be/ (20 June 2018); TFR 2018 (summary), issue 549-550, 969 and http://tfrnet.larcier.be/ (30 November 2018), note by VANDEBERGH, H. (signs and indications – gift)
  • Brussels (Dutch-language) (civil) (6th division) no. 2015/AF/119, 18 June 2019, FJF 2019 (summary), issue 9, 323 and http://www.monkey.be/ (9 January 2020) (personal income tax – stopping work)
  • Brussels (Dutch-language) (civil) (6th division) no. 2018/AF/190, 3 March 2020, Fisc.Koer. 2020 (presentation of KELL, L.), issue 8, 184 and http://www.monkey.be/ (1 June 2020), note by KELL, L. (signs and indications – rebuttal)

  • Antwerp 7 December 1999, A.J.T. 1999-00, 840, note by HUYSMAN, S. De vaststelling van de belastbare grondslag: wettelijke vermoedens versus feitelijke vermoedens [Determination of the taxable basis: legal presumptions versus factual presumptions], A.J.T. 1999-00, 841-843.