Taxes, etc.
Complaint procedure for tax disputes
Having regard to the law of 15 March 1999 on tax disputes (Moniteur Belge of 27 March 1999);
Having regard to the royal decree of 12 April 1999 (Moniteur Belge of 22 April 1999) fixing the procedure for making a complaint against a municipal tax before the municipal college;
A taxpayer may submit a complaint to the municipal college.
The complaint must be properly motivated and be submitted in writing or else it will be rendered void.
It must be dated and signed by the complainant or his representative and must state:
- The name, title, address or registered office of the taxpayer liable to pay the tax
- The purpose of the complaint and a statement of the facts and the law.
It must be submitted within a period of six months from the date the notice of assessment was sent, otherwise entitlement will lapse.
The municipal college shall acknowledge receipt in writing within 8 days of the complaint being sent. The complaint can also be handed in to the municipal college in return for an acknowledgement of receipt.
The municipal college can ask for any useful information or documents from the complainant or his representative and can go to the premises to make any observations.
The municipal college notifies the complainant and his representative by registered post of the date of the hearing during which the complaint will be examined as well as the days and times when the dossier can be consulted. This notification must be given at least fifteen working days before the date of the hearing.
A complainant or his representative who wishes to be heard or to produce one or more witnesses must inform the relevant authority thereof at least five working days before the hearing.
L'autorité compétente notifie sa décision par pli recommandé au réclamant ainsi que, le cas échéant, à son représentant.
The decision made by the municipal college can be the subject of an appeal before the Court of First Instance at Arlon, pursuant to the provisions of article 92 of the law of 15 March 1999.
Complaint procedure for tax disputes
Having regard to the law of 15 March 1999 on tax disputes (Moniteur Belge of 27 March 1999);
- Only the COLLECTOR OF TAXES who has this role is authorized to grant deferral periods for the payment of municipal taxes
- Granting credit facilities is not an obligation but a possibility. The collector of taxes decides autonomously and in a discretionary way.
- The use of payment facilities will be examined in detail.
Mr COLLARD Serge - Municipal Collector of Taxes