In its judgment of 23 September 2022, the Belgian Court of Cassation ruled that, even if a taxpayer did not apply for an annulment according to Article 9 of the Regent’s Decree Nr. 78 of 18 March 1831, the Court can still check the legality of the imposed sanction with “full jurisdiction” and reduce or waive the penalty.
Source Deloitte
Latest Posts in "Belgium"
- Central Economic Council Opposes Harmonising Lowest VAT Rates at 9%
- Commission calls on BELGIUM, FRANCE, and MALTA to fully implement the new EU VAT rules for the special SMEs scheme
- Technical Issue Causes Limited Access to Online Services (MyMinfin, INTERVAT, BIZTAX)
- Belgium’s VAT Reforms: Reduced Rates for Renovations, Ecofriendly Heating, and Art Purchases
- Belgium Postpones VAT Modernization Indefinitely; Transitional Measures Extended Until Further Notice
