- The reporting obligation for potentially aggressive cross-border tax arrangements (DAC6) requires intermediaries to inform Belgian authorities at an early stage.
- Failure to comply may result in administrative fines, regulated by a Royal Decree which was annulled by the Council of State on May 10, 2023.
- The distinction between categories of reporting intermediaries was deemed insufficiently justified, resulting in lower fines in extenuating circumstances. The law of December 20, 2019 imposes fines for incomplete, late, or inadequate information, ranging from EUR 1,250 to EUR 100,00.00 depending on the infringement and intent.
- However, in a September 15, 2022 judgment, the Constitutional Court stated that these sanctions are of a criminal nature.
- The Royal Decree of May 20, 2020 divided administrative fines into different scales depending on fraudulent intent or harm. The Council of State annulled this decree due to violations of the constitution and European fundamental rights.
- The progressive scales lacked a nil rate and did not provide automatic remission for incorrect reports rectified spontaneously.
- The Council of State found no objective or reasonable justification for these differences in treatment proportionate to the aim pursued.
Source Tiberghien
