Tisha Dujardin

Subject matters

In her early years as a lawyer, Tisha immediately handled several interesting cases. Following the introduction of automatic exchange of banking data between different states, Belgian residents regularly receive requests for information about their foreign financial accounts. Tisha assists these individuals in answering questions from the tax administration and in the possible tax procedure that follows. She tirelessly fights against the significant 50% tax increase that the tax administration is always trying to impose in these particular cases. In this respect, the tax administration also needs to be regularly reminded of the limits of its investigative powers. Tisha also keeps a close eye on this aspect for clients and takes immediate action where necessary.

With regard to indirect taxes, in particular VAT, Tisha handles several cases in which the tax authorities have ignored not just national but also European law principles. For example, the impossibility to implement a limitation period on a current account balance , the principle of neutrality and the differences between the time limits imposed by the states and which put this principle in jeopardy. In addition, she also deals with cases concerning the reduced VAT rates and the legal loopholes in this regard.

Tisha has specialised in tax assessment based on outward signs of lifestyle, which is a special method used by the tax administration to value a person’s wealth. This involves focusing on the specific factual circumstances that arise, but also on the burden of proof that the tax administration must meet. Even though this burden of proof is crucial, in practice, the tax authorities regularly fail to provide that evidence with due diligence and accuracy.

Tisha also advises on estate and succession planning for assets that are sometimes held outside Belgium’s borders.

 

Team

Tisha is a member of the team TAX, VAT  and is also part of the section custome and excise.

In addition, Tisha is also part of the Tuerlinckx INTERNATIONAL department. In that capacity she handles cross-border cases.

 

Publications and seminars

Publications

"Ministerraad keurt voorontwerp goed dat fiscaal landschap ingrijpend zal veranderen”, Fisc. Act. 3 augustus 2022, nr. 27, 1-4.

“TAX-ALERT De forfaitaire belastingplichtige/BNTW-plichtige is niet meer…”, https://www.tuerlinckx.eu/nl/shares-expertise/tax-alert-de-forfaitaire-belastingplichtigebtw-plichtige-niet-meer, 26 januari 2022

“Niet-aangifte buitenlandse rekening is nog geen bewijs van kwaad opzet”, Fisc. Act. 27 October 2021, nr. 34, 10-12.

“Buitenlandse rekeningen en wat met de taks op beursverrichtingen”, https://www.tuerlinckx.eu/nl/shares-expertise/buitenlandse-rekeningen-en-wat-met-de-taks-op-beursverichtingen, 8 February 2021.

“Tien hete hangijzers uit de fiscale praktijk”, Brugge, Die Keure, 2020, 205 p. (Topic IX)

“Covid-19 en registratiebelastingen – een kakofonie, helaas geen symfonie”, https://www.tuerlinckx.eu/nl/shares-expertise/covid-19-en-registratiebelastingen-een-kakofonie-helaas-geen-symfonie, 30 April 2020.

Seminars

Speaker at We Learn, ‘Fiscale procedure Actua 2022’, 12 September 2022.

Speaker at KVABB, ‘Fiscale procedure: actuele topics’, 27 June 2022.

Speaker at NCOI, ‘Bezwaarschrift binnenstebuiten’, 10 March 2022.

Speaker at NCOI, Fiscale Club – Procedure, 2021 en 2022.

Speaker at Confederatie Bouw, ‘Nieuwe tijdelijke regeling inzake verlaagd BTW-tarief 6%’, 3 March 2021.

Speaker at Fiscale Hogeschool, ‘De Indiciaire Taxatie: fiscaal- en strafrechtelijk’, 20 May 2020

Academic pathway

Tisha has been registered at the Antwerp Province Bar since 2019.

Master’s degree in Tax Law from Antwerp University (2019)

Bachelor’s degree in Law from Antwerp University (2017).

 

tisha.dujardin@tuerlinckx.eu

 

https://www.linkedin.com/in/tisha-dujardin-3b3673138/

Other team members

Jan Tuerlinckx
Jan is a founding partner of Tuerlinckx Tax Lawyers and has developed the law firm into a national network with offices in Antwerp, Westerlo, Hasselt and Charleroi.
Dave van Moppes
Dave is a founding partner of Tuerlinckx Tax Lawyers. Dave advises clients preventively (risk assessment – compliance) on tax issues and assists them with tax disputes and procedures.
Baptistin Alaime
Baptistin specialises in income tax and VAT, both with regard to material aspects and tax procedure. As a native French-speaking lawyer, Baptistin also focuses on the legal and tax differences between Flanders and Wallonia
Pieter Willems
Pieter’s field of work is at the crossroads between the TAX, CORPORATE and PRIVATE aspects of taxation. In addition to general taxation, he defends cases in corporation tax and commercial litigation.
Dimitri Van Becelaere
Dimitri focuses on estate planning and family property law. In his practice, he advises and guides high net worth individuals in the area of succession planning, and assists clients in family disputes regarding inheritance and gifts.
Romy Geysen
Romy focuses exclusively on criminal law and criminal procedure. Always striving to provide honest and practical advice, her interest lies primarily in the context and the person behind the client. In the event of a procedure, she provides vigorous assistance, by defending the rights of both victims and perpetrators with great passion.
Bas Minten
In addition to general tax matters, Bas mainly focuses on corporate taxation at Tuerlinckx Tax Lawyers, as well as the tax aspects of asset and succession planning. He is particularly interested in corporate restructuring and the tax treatment of real estate transactions.
Winnie Milbou
Winnie mainly focuses on criminal tax law and formal tax law regarding direct and indirect taxes. In particular, she specialised in proceedings concerning withholding tax exemptions on earned income on the one hand, and the tension between tax law and criminal law on the other.
Emily Polfliet
Emily Polfliet has two core competencies: personal income tax and tax procedure. The technical tenets of personal income tax hold no secrets for Emily
Toon Proost
On the one hand, Toon's expertise is mainly in the area of traditional taxation, such as corporate income tax, personal income tax, international taxation and VAT. In this respect, he advises and assists in cases relating to restructuring. He successfully completed various ruling procedures regarding tax-free partial demerger or group restructuring, and also obtained legal certainty regarding the tax-free nature of capital gains on shares.
Klaas Francken
Klaas focuses on corporate criminal law and (international) tax procedure. In doing so, he has a particular interest in European law, fundamental rights and the procedural aspects of law, such as the law of evidence.
Arthur Verstichel
Arthur is particularly interested in corporate income tax, VAT and everything related to corporate taxation in a broad sense. In addition, he focuses on various facets of international taxation for both natural persons and legal entities.
Luka Houbrechts
Luka has finished the Junior Program of Tuerlinckx Tax Lawyers and started as a Lawyer-Junior Associate.
Janne Dietvorst
After joigning the Junior Program at Tuerlinckx Tax Lawyers, Janne started as Junior Associate.
Merten Boyen
Merten started with Tuerlinckx Tax Lawyers as a Junior Associate.
Cato Van der Heyden
Cato combines her job as a paralegal with a postgraduate course in Fiscal Sciences at the Fiscale Hogeschool (Brussels Tax College).
Joan-Malcolm Maka
Joan-Malcolm will start as a tax lawyer at Tuerlinckx Tax Lawyers. In general he handles national cases with tax implications on both sides of the language border.
Nouria Belhaddad
Nouria  mainly focuses on formal tax law in direct and indirect tax matters. She has a particular interest in the area of tension between tax law and criminal law
Ans De Bontridder
Ans manages and directs Tuerlinckx Tax Lawyers. In addition, Ans is responsible for HR administration, job fairs and recruitment, the coaching of participants in the firm’s summer internships, as well as the supervision of trainee lawyers, performance appraisals and evaluations, employment contracts and insurances.
Muriel Van Honsté
Muriel manages the calendars and takes care of the organisational structure. She is also the first point of contact with regard to Mr. Jan Tuerlinckx.
Sabine Princen
Sabine is Marketing and Communication Officer at Tuerlinckx Tax Lawyers. She is responsible for the firm's marketing, communications and events.
Paul Notteboom
In a fast-growing environment, Paul Notteboom looks for the best solutions to automate existing and new processes. By implementing new technologies with a focus on efficiency and customer satisfaction, his goal is to keep the organisation running like a well-oiled machine.
Valancia Choungo
Valancia is a Management Assistant at Tuerlinckx Tax Lawyers. As a fluent polyglot, she is responsible for welcoming clients and escorting them to the meeting rooms.
Bertien Van Peer
At Tuerlinckx Tax Lawyers, Bertien holds the position of Management Assistant.