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- REVUE GENERALE DU CONTENTIEUX FISCAL
REVUE GENERALE DU CONTENTIEUX FISCAL
Olivier Bertin has published in the third issue of 2018 of the “Revue Générale du Contentieux Fiscal” (General tax litigation review) an article about contradictory case law of the Belgium supreme court about the powers of the judge to fill in a non-constitutional statute. The statute in question determined the deadline to file a protest against a tax assessment.