The criminal judge may not impose the

This decision provides important insight into your property law. Here is what it changes for you.

The situation

The criminal judge may not impose the proportional penalty provided for in Article 1791 of the General Tax Code, the amount of which is between one and three times the amount of the evaded duties, unless he has sought and determined those duties with accuracy(1). Therefore, the appeal court which sentences a defendant to pay evaded or compromised VAT, while refusing to take into account the amount of duties the person concerned may have already paid elsewhere and the VAT rate actually applicable to the case, is liable to be overturned.

What the law says

This decision confirms the fundamental principles of property law.

Key points to remember

• Scrupulously respect the legal time limits for appeals
• Keep all your supporting documents (deeds, instruments, letters)
• Anticipate: preventive advice always costs less than litigation

For an analysis of your situation: 30-minute consultation for €45 with Maître Zakine.