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...
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...