JurisDoc: Het fiscaal visitatierecht blijft overeind, doch binnen duidelijke grenzen!

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Het fiscaal visitatierecht blijft overeind, doch binnen duidelijke grenzen!

Date:	04/12/2017
Subject:	Tax law

Op 12 oktober 2017 sprak het Grondwettelijk Hof zich uit over een prejudiciële vraag. De verwijzende rechter wilde nagaan of de fiscale visitatie, neergeschreven in artikel 319, lid 1 WIB en 63, lid 1 WBTW verenigbaar was met de grondrechten vervat in de artikelen 15 en 22 van de Belgische Grondwet en artikel 8 EVRM. Lees meer...(bron: Cazimir)

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