Belgium
taxation d’office / aanslag van ambtswege — assessment on the authority’s own initiative
Findings at a glance
- Traceability of the calculation
- Completeness of the data basis
- Requirements for counter-evidence
- Burden of proof and its reversal
3× exceeded · 1× met
Traceability of the calculationexceeded
The notice of adjustment must state all the elements on which the adjustment is based. An assessment on the authority’s own initiative does not permit arbitrariness.
CitationArt. 346 und Art. 351 CIR 92
What we provideEvery figure is traceable down to the individual document. The chain of calculation can be walked in both directions — from the result to the document and back.
Completeness of the data basisexceeded
The administration estimates on the basis of the elements at its disposal. A full survey is not required.
CitationArt. 351 CIR 92
What we provideA full census across all accounts, suppliers and product groups. No sampling is used; 100 per cent is the upper limit and cannot be exceeded by any method.
Requirements for counter-evidenceexceeded
The taxpayer may furnish evidence to the contrary or show that the tax base was established arbitrarily.
CitationArt. 351 CIR 92
What we provideA closed system: purchasing, production, masses, unit counts, sales channel and revenue support one another. A single incorrect figure shows up against the others.
Further information — 1 axes
Burden of proof and its reversalmet
Where the assessment is made on the authority’s own initiative, the burden of proof is reversed: the assessment is presumed correct unless the taxpayer proves otherwise.
CitationArt. 351 CIR 92
What we provideThe evidence is prepared so that the reversal of the burden remains traceable and the counter-evidence engages with the calculation, not with the objection.