In its judgment of 16 June 2023, the Court of Cassation confirms that tax authorities need the taxpayer’s consent to visit his/her private premises. Authorisation granted by the police cannot replace this consent. Moreover, such consent must apply to the entire duration of the visit and can be rescinded by the taxpayer at any time.
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Key contacts
Annick Visschers
Annick is head of the Tax Dispute Resolution team of lawyers at Deloitte Legal. She specialises in Belgian and international tax law and focuses on tax risk management, criminal law in tax matters, tax litigation and tax recovery. She also acts as a lawyer in tax proceedings before the Court of Cassation and the Court of Justice. She is a recommended lawyer in the Legal 500 guide.
Filip Smet
Filip is a partner in the Tax Dispute Resolution team within Deloitte Legal, focusing on direct tax risk management and litigation. Filip assists taxpayers during audits, negotiations and litigation with the tax administration concerning income taxes and private wealth structuring. Furthermore he has a special focus on the G&PS sector, acting regularly on all questions concerning the specific tax regime for the sector. He has extensive experience handling litigation cases before the Belgian courts, including the Constitutional Court, as well as the European Court of Justice. Filip is recommended in the Legal 500 for tax litigation work.
