Posted: 21 May 2023 1 min. read

The basis for calculating Belgian proportional fines is not - in principle - contrary to EU law

Tax Law | Legal Newsflash

The Court of Justice delivered its judgment in the Belgian Cezam case on 17 May 2023. This alert discusses the implications of this decision.

Full article in Dutch and French

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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.