Ghent (Brussels Morning Newspaper) – The Ghent Court of Appeal made a decision to support a construction firm during a dispute with tax authorities. The tax inspectors approached without warning and entered the warehouse.
Ghent‘s Court of Appeal upheld a construction firm in East Flanders against the tax authorities in a tax dispute. Tax inspectors from the Special Tax Inspectorate (BBI) broke protocol when they accessed the company grounds through a warehouse entrance instead of using the official main entrance.
“The inspectors were not deterred and they looked for other ways to get in,”
Says lawyer Tim Melis, who represented the company.
“Behind the reception was a large warehouse, with loading gates on the side and the inspectors walked along that road to the desks.”
“One employee was present. He was shocked when he saw the inspectors. He asked if they were allowed to be there, but the inspectors were quite rude. They immediately ordered him to stop everything. Then they copied all the data from the computers.”
The court added that the BBI
“should have presented itself at the normal entrance door of the company building, just like everyone else.”
According to attorney Melis, that is only logical.
“This was not a judicial investigation, so you are not allowed to enter with force and use coercion.”
The court has abolished the BBI’s entire audit, as well as its results. The company was threatened with a tax fine, but that will not happen.
“People will think that we have found another way to get under the bus, but they must also realize that the tax authorities must adhere to the rules.”
“The tax authorities have simply violated certain rules. The inspectors often take advantage of the taxpayer’s ignorance and we are pleased that the court is now taking action against this. It is time for the BBI to take another good look at its own rules.”
What are the rules governing tax inspections in Belgium?
The Belgian tax inspection framework follows specific rules which establish fairness combined with legal requirements. As part of its anti-tax-fraud mandate, the Special Tax Inspectorate (BBI) upholds guidelines that establish both taxpayer rights protection and entry protocol standards. Tax authorities have experienced past criticism because they crossed their inspection limits, which caused widespread legal controversies.
Judicial decisions from the past have established that courts consider due process demands to include legal authorisation for entering private locations. Tax inspections in Belgium remain necessary, but the legal system requires that enforcement activities maintain respect for individual rights during their execution. Future inspections will have a defined protocol because this decision supports existing principles and standards.
