Government liability and the unstable equilibrium of the Separation of Powers Thirty years ago, when I came to the bar as an intern, I was able to experience it. The judiciary was not gentle with the executive at the time. This was even the case in...
This is the third time in all the years I've been writing columns for this magazine that the subject of such columns is income from copyright. Few tax provisions have such an eventful history. Over the past ten years, copyright has been the shining star...
Many children may have experienced it again during the past holidays: digging a deep well on the beach is more difficult than expected. The best way to go about it is to dig a wide well. This also applies to intellectual subjects, even to legal...
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...
A number of employees, sole traders and company managers receive part of their remuneration in the form of an electricity or heating allowance. This benefit is taxed at a fixed rate. If energy prices rise, companies and employers pay more to grant the benefit. Since...
THE VAT RETURN can be quite a challenge for a business, all the more so because it has to be made once every three months or even once a month. Moreover, companies may recover VAT one time and have to pay VAT the next. It...