YOU WOULD HAVE TO BE A MARTIAN to not know that elections are coming. A characteristic of our constitutional system is that the House of Representatives then designates the articles of the Constitution which may be amended in the following legislature. Nothing has changed with...
Didactics dictates that before discussing a superlative form, the basic form should first be explained. The best thing, therefore, is to start with the concept of ‘legistic negationism’, which is not included in the Oxford dictionary. ‘Negationism’, which is included, stands for the denial or...
Our Finance Minister announced a few weeks ago the introduction – faster than expected by Europe – of a reporting requirement for accountants and tax advisers. In fact, aggressive tax planning will be the subject of the reporting. Judging from the reactions and questions of...
The legal privilege (un)covered! This book...
THINGS CAN CHANGE IN THE JUDICIARY Jan Tuerlinckx is a lawyer at Tuerlinckx Fiscale Advocaten/Tuerlinckx Tax Lawyers There once was an entrepreneur. No, this is not the start of a fairy tale, but of my career thirty years ago. That entrepreneur was being swindled by one of...
It couldn’t be drier. The last paragraph of page 53 of the coalition agreement of Belgium’s so-called ‘Vivaldi’ government reads: “The possibility of tax regularisation will be discontinued as of 31 December 2023.” Back in 2020, that seemed a long way off. But in just...
'Conflict of interest’ is the predominant theme in the public political debate. Contrary to what you might think, there are apparently no clear rules. Even eminent professors who should know as legal theorists and as expert practitioners only talk about common practice, and therefore not...
I hope that you, like me, take the above for granted. Indeed, this is inherent to the rule of law and the fundamental rights of the individual. Unfortunately, these essential principles do not hold true in taxation. If you file an incorrect tax return – again...
KPIs, or key performance indicators, are an instrument used to measure and monitor how effectively an organisation is achieving its objectives. The choice of KPIs in a strategic plan is a tricky business. They are seen as the operational milestones by which to carry out the...