Posted: 17 Apr. 2023 2 min. read

Court of Cassation limits application of fraud term

Tax Law | Legal Newsflash

In a recent judgment, the Court of Cassation revisited its previous case law regarding the application of the extraordinary assessment period for infringements committed with 'fraudulent intent or the intent to harm', also known as the 'fraud term’. While the Court of Cassation has long been of the opinion that the application of the fraud term extends to all incorrectly declared income, it now decided that it should be limited to income withheld with fraudulent intent or intent to harm. Consequently, for each offence it wishes to tax during the fraud term, the tax administration will have to prove that each specific element resulted from infringements committed with fraudulent intent.

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Annick Visschers

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.

Frank Vanbiervliet

Frank Vanbiervliet


Frank is a member of the Tax Dispute Resolution team of lawyers at Deloitte Legal. He specialises in multi-jurisdictional tax planning and tax litigation. He also provides tax advisory services relating to mergers & acquisitions, VAT and other indirect and local taxes, transfer pricing, pensions and benefits, international and local corporate restructuring for holding and real estate companies.