There was an avalanche of Belgian top tax experts’ comments on Twitter a few weeks ago, following the Supreme Court ruling of 13 October 2020. The stumbling block was the burden of proof in money laundering cases. Anyone who thought that hard evidence must be...
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...
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...
Dave van Moppes | Tuerlinckx Tax LawyersDave.vanmoppes@tuerlinckx.eu I. Introduction The transposition of the 5th EU anti-money laundering directive (AML)[1] into Belgian law is currently the subject of a preliminary draft law containing various provisions to prevent money laundering and terrorist financing (Anti-Money Laundering/Combating the Financing of Terrorism...
Almost three years ago to the day, my article “Le cadastre des fortunes arrive” was published under this section. The Central Contact Point (CCP), created by the National Bank of Belgium, has been operational since mid-2015. The CCP is and was the conclusion of the...