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Laga was co-counsel in three cases before Constitutional Court

Court judgment confirms Flemish regional tax established on the equity of waste management organisations as unconstitutional

24 May 2017

In a decision issued during the week of 15 May 2017, the Constitutional Court confirmed that the Flemish regional tax established on the equity of waste management organisations was unconstitutional (Constitutional Court, 18 May 2017, decision n° 58/2017, joint cases n° 6332, 6333 and 6334). Laga acted as co- counsel on all three cases.

The Court ruled that this regional tax, established on the equity of said organisations, was a violation of the constitutional powers attributed to the Flemish region. The waste management organisations subjected to the tax are active across the entire Belgian territory. Their equity consists of reserves coming from operations in all three regions (Flanders, Brussels and the Walloon Region). For that reason, the Constitutional Court ruled that there was no direct link between the equity of said organisations and the Flemish Region, leading to an unconstitutional tax.

Within Laga, the Tax controversy solutions team and the Indirect tax team joined efforts to achieve this positive outcome. The Laga team consisted of Partners Annick Visschers and Danny Stas as well as Senior Associates Filip Smet and Julie Engelen.

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