{"id":4132,"date":"2021-09-14T17:29:22","date_gmt":"2021-09-14T16:29:22","guid":{"rendered":"http:\/\/durnezadv.be\/practice-areas\/tax-law\/"},"modified":"2022-08-26T16:58:17","modified_gmt":"2022-08-26T15:58:17","slug":"tax-law","status":"publish","type":"page","link":"http:\/\/durnezadv.be\/en\/practice-areas\/tax-law\/","title":{"rendered":"Tax law"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4132\" class=\"elementor elementor-4132 elementor-3683\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d7d8b56 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d7d8b56\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-b3d335b\" data-id=\"b3d335b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-fd69444\" data-id=\"fd69444\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-abcc2f2 elementor-widget elementor-widget-heading\" data-id=\"abcc2f2\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">We make it our business<\/h1>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-674669b\" data-id=\"674669b\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-145056e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"145056e\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7670c96\" data-id=\"7670c96\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-99240ff elementor-widget elementor-widget-heading\" data-id=\"99240ff\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Tax law<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6416d91 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6416d91\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa1a620 elementor-widget elementor-widget-text-editor\" data-id=\"fa1a620\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>Durnez Advocaten has broad knowledge and practical experience concerning the follow-up and handling of the various aspects of tax law.<\/p><ul><li>Handling notices of objection and conducting negotiations in the tax area (direct taxes, VAT, customs and excise duties, etc.)<\/li><li>Filing and handling tax objections (direct taxes, VAT, etc.)<\/li><li>Conducting opposition proceedings against writs of execution<\/li><li>Anti money-laundering<\/li><li>\u2026.<\/li><\/ul><p>Published case law<\/p><ul><li>Belgian Constitutional Court dated 06\/04\/00, Rechtskundig Weekblad 00-01, 472 (request for a preliminary ruling \u2013 customs and excise duties \u2013 prosecution)<\/li><li>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)<\/li><li>Brussels dated 17\/03\/11, FJF, 2012, 337 (transfer of family company at reduced tax rate)<\/li><li>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)<\/li><li>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 \u2013 gift)<\/li><li>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 \u2013 stopping work)<\/li><li>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 \u2013 rebuttal)<\/li><li><p>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.<\/p><\/li><\/ul>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>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.) &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"http:\/\/durnezadv.be\/en\/practice-areas\/tax-law\/\"> <span class=\"screen-reader-text\">Tax law<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":4,"featured_media":0,"parent":4104,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","theme-transparent-header-meta":"enabled","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":""},"_links":{"self":[{"href":"http:\/\/durnezadv.be\/en\/wp-json\/wp\/v2\/pages\/4132"}],"collection":[{"href":"http:\/\/durnezadv.be\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/durnezadv.be\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/durnezadv.be\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"http:\/\/durnezadv.be\/en\/wp-json\/wp\/v2\/comments?post=4132"}],"version-history":[{"count":1,"href":"http:\/\/durnezadv.be\/en\/wp-json\/wp\/v2\/pages\/4132\/revisions"}],"predecessor-version":[{"id":4133,"href":"http:\/\/durnezadv.be\/en\/wp-json\/wp\/v2\/pages\/4132\/revisions\/4133"}],"up":[{"embeddable":true,"href":"http:\/\/durnezadv.be\/en\/wp-json\/wp\/v2\/pages\/4104"}],"wp:attachment":[{"href":"http:\/\/durnezadv.be\/en\/wp-json\/wp\/v2\/media?parent=4132"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}