{"id":2942,"date":"2025-04-23T12:28:31","date_gmt":"2025-04-23T10:28:31","guid":{"rendered":"https:\/\/www.ayming.be\/?p=2942"},"modified":"2025-11-24T17:06:13","modified_gmt":"2025-11-24T16:06:13","slug":"the-difficult-trade-off-between-new-statutory-interpretation-and-the-principles-of-good-administration","status":"publish","type":"post","link":"https:\/\/www.ayming.be\/en\/latest\/expert-opinion\/the-difficult-trade-off-between-new-statutory-interpretation-and-the-principles-of-good-administration\/","title":{"rendered":"The difficult trade-off between new statutory interpretation and the principles of good administration"},"content":{"rendered":"    <section\n        class=\"wp-block-breadcrumbs wp-block wp-block--first-block layout--spacing-xxxs-top layout--spacing-xxxs-bottom bg--light-blue\"\n            >\n        <div class=\"wp-block-breadcrumbs__container\">\n            <nav class=\"wp-block-breadcrumbs__nav\" aria-label=\"Breadcrumb\">\n                <nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\"><p><span class=\"last btn btn--tertiary\">Home<\/span><\/p><\/nav>            <\/nav>\n        <\/div>\n    <\/section>\n \n<section\n    class=\"wp-block-banner wp-block wp-block-banner--no-additional-content layout--spacing-xxl-top layout--spacing-xxl-bottom bg--dark-gradient wp-block-banner--dark bg--dark\"\n        >\n        <div class=\"wp-block-banner__container\">\n        <div class=\"wp-component-content wp-component-content--dark wp-block-banner__content\">\n    <div class=\"wp-component-content__inner\">\n                        <h1 class=\"wp-component-heading text--h2 wp-component-content__title\">\n    The difficult trade-off between new statutory interpretation and the principles of good administration<\/h1>                    <\/div>\n    <\/div>            <\/div>\n<\/section>\n<section\n    class=\"wp-block-insight-intro wp-block wp-block-insight-intro--no-details layout--spacing-xxl-top layout--spacing-xxl-bottom bg--white\"\n    >\n            <div class=\"wp-block-insight-intro__container fade-in\">\n                    <div class=\"wp-block-insight-intro__image\">\n                <img loading=\"lazy\" decoding=\"async\" width=\"981\" height=\"569\" src=\"https:\/\/www.ayming.be\/wp-content\/smush-webp\/sites\/9\/2025\/11\/AdobeStock_285834116-981x569.jpeg.webp\" class=\"attachment-content-width-sidebar-image size-content-width-sidebar-image\" alt=\"\" srcset=\"https:\/\/www.ayming.be\/wp-content\/smush-webp\/sites\/9\/2025\/11\/AdobeStock_285834116-981x569.jpeg.webp 981w, https:\/\/www.ayming.be\/wp-content\/smush-webp\/sites\/9\/2025\/11\/AdobeStock_285834116-1096x636.jpeg.webp 1096w, https:\/\/www.ayming.be\/wp-content\/smush-webp\/sites\/9\/2025\/11\/AdobeStock_285834116-32x20.jpeg.webp 32w\" sizes=\"auto, (max-width: 981px) 100vw, 981px\" \/>            <\/div>\n                    <\/div>\n    <\/section>\n<section\n    class=\"wp-block-text-block wp-block wp-block-text-block--reduced-width layout--none-top layout--spacing-l-bottom bg--white\"\n    >\n                        <div class=\"wp-block-text-block__container wysiwyg fade-in\">\n                <p><b><span data-contrast=\"auto\">The difficult trade-off between new statutory interpretation and the principles of good administration<\/span><\/b><span data-ccp-props=\"{}\"> <\/span><\/p>\n<p><span data-contrast=\"auto\">In a recent decision, the Court of First Instance of Walloon Brabant was called upon to settle a conflict that reveals the tensions between fiscal rigor and the principles of good administration.  <\/span><span data-ccp-props=\"{}\"> <\/span><\/p>\n<p><span data-contrast=\"auto\">The administration has retroactively implemented a new interpretation of one of its regulations. In so doing, it has disregarded the fundamental principles of legitimate expectations and legal certainty, which require stability, predictability and transparency in relations between the administration and taxpayers. <\/span><span data-ccp-props=\"{}\"> <\/span><\/p>\n<p><span data-contrast=\"auto\">The court reiterated that tax legality, while fundamental, cannot be invoked to justify unforeseeable and undisclosed changes. The administration is obliged to respect the continuity of its own actions. Good administration, far from being a mere ideal, constitutes a concrete bulwark against arbitrariness.  <\/span><span data-ccp-props=\"{}\"> <\/span><\/p>\n<p><span data-contrast=\"auto\">In certain cases, the tax authorities may interpret the texts and laws applicable to taxpayers differently, contrary to the principles of good administration. If you have any doubts about the application of your taxes, contact our experts who will audit your files and, if necessary, lodge claims with the administration on your behalf. Ayming has extensive experience in this type of case, and will be able to defend your interests before the tax authorities.  <\/span><span data-ccp-props=\"{}\"> <\/span><\/p>\n            <\/div>\n            <\/section>\n<section\n    class=\"wp-block-sharing-icons wp-block wp-block-sharing-icons--border-dividers layout--none-top layout--spacing-xxl-bottom bg--white\"\n    >\n    <div class=\"wp-block-sharing-icons__container\">\n        <div class=\"wp-block-sharing-icons__inner\">\n                            <p class=\"wp-block-sharing-icons__title fade-in\">\n                    Share                <\/p>\n                        <div class=\"wp-component-socials row-load wp-component-socials--default\">\n            <a\n            href=\"https:\/\/x.com\/share?text=The%20difficult%20trade-off%20between%20new%20statutory%20interpretation%20and%20the%20principles%20of%20good%20administration&#038;url=https:\/\/www.ayming.be\/en\/latest\/expert-opinion\/the-difficult-trade-off-between-new-statutory-interpretation-and-the-principles-of-good-administration\/\"\n            target=\"_blank\"\n            rel=\"noreferrer noopener\"\n            class=\"wp-component-socials__link\"\n            title=\"Share on Twitter\"\n        >\n            <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#x'><\/use>\n            <\/svg>        <\/a>\n    \n            <a\n            href=\"https:\/\/www.linkedin.com\/shareArticle?mini=true&#038;url=https:\/\/www.ayming.be\/en\/latest\/expert-opinion\/the-difficult-trade-off-between-new-statutory-interpretation-and-the-principles-of-good-administration\/&#038;title=The%20difficult%20trade-off%20between%20new%20statutory%20interpretation%20and%20the%20principles%20of%20good%20administration\"\n            target=\"_blank\"\n            rel=\"noreferrer noopener\"\n            class=\"wp-component-socials__link\"\n            title=\"Share on Linkedin\"\n        >\n            <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#linkedin'><\/use>\n            <\/svg>        <\/a>\n    \n            <a\n            href=\"http:\/\/www.facebook.com\/sharer.php?u=https:\/\/www.ayming.be\/en\/latest\/expert-opinion\/the-difficult-trade-off-between-new-statutory-interpretation-and-the-principles-of-good-administration\/&#038;p%5Btitle%5D=The%20difficult%20trade-off%20between%20new%20statutory%20interpretation%20and%20the%20principles%20of%20good%20administration\"\n            target=\"_blank\" rel=\"noreferrer noopener\"\n            class=\"wp-component-socials__link\"\n            title=\"Share on Facebook\"\n        >\n            <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#facebook'><\/use>\n            <\/svg>        <\/a>\n    \n    \n    \n            <a\n            href=\"mailto:?subject=The%20difficult%20trade-off%20between%20new%20statutory%20interpretation%20and%20the%20principles%20of%20good%20administration&#038;body=https:\/\/www.ayming.be\/en\/latest\/expert-opinion\/the-difficult-trade-off-between-new-statutory-interpretation-and-the-principles-of-good-administration\/\"\n            target=\"_blank\"\n            rel=\"noreferrer noopener\"\n            class=\"wp-component-socials__link\"\n            title=\"Share via Email\"\n        >\n            <svg class='edwp-icon edwp-icon--reg js-icon ' aria-hidden='true'>\n                <use xlink:href='#email'><\/use>\n            <\/svg>        <\/a>\n    \n    <\/div>\n        <\/div>\n    <\/div>\n<\/section>\n<section\n    class=\"wp-block-newsletter-signup wp-block layout--spacing-xxl-top layout--spacing-xxl-bottom bg--gray\"\n    >\n    <div class=\"wp-block-newsletter-signup__container\">\n        <div class=\"wp-block-newsletter-signup__box row-load\">\n            <div class=\"wp-block-newsletter-signup__content\">\n                <h2 class=\"wp-component-heading text--h5 wp-block-newsletter-signup__heading\">\n    Insights delivered straight to your inbox<\/h2>                <div class=\"wp-block-newsletter-signup__description wysiwyg\">\n                    <p class=\"paragraph-large\">Don&#8217;t miss out on the latest information, news and updates from Ayming. 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for sustainable projects            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/www.ayming.be\/en\/latest\/all-insights\/?expertise=75\"\n                class=\"wp-component-tags__tag\"\n            >\n                Innovation\/R&amp;D            <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/www.ayming.be\/en\/latest\/expert-opinion\/\" class=\"wp-component-card-insights__type\">\n                        Expert Opinion                    <\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">11 March, 2026<\/p>\n                            <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                            <div class=\"swiper-slide wp-block-cards__slide\">\n                                    <article class=\"wp-component-card-insights js-card-link wp-component-card-insights--post wp-block-cards__card\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"532\" src=\"https:\/\/www.ayming.be\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Finance-AdobeStock_491649936-532x532.jpeg\" class=\"wp-component-card-insights__image post\" alt=\"\" srcset=\"https:\/\/www.ayming.be\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Finance-AdobeStock_491649936-532x532.jpeg 532w, https:\/\/www.ayming.be\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Finance-AdobeStock_491649936-150x150.jpeg 150w, https:\/\/www.ayming.be\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Finance-AdobeStock_491649936-1096x1096.jpeg 1096w, https:\/\/www.ayming.be\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Finance-AdobeStock_491649936-698x698.jpeg 698w, https:\/\/www.ayming.be\/wp-content\/uploads\/sites\/9\/2025\/10\/Sectors-Finance-AdobeStock_491649936-132x132.jpeg 132w\" sizes=\"auto, (max-width: 532px) 100vw, 532px\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/www.ayming.be\/en\/latest\/expert-opinion\/brussels-property-tax-court-of-appeal-reopens-debate-on-regional-tax\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                Brussels property tax: Court of Appeal reopens debate on regional tax            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/www.ayming.be\/en\/latest\/all-insights\/?expertise=72\"\n                class=\"wp-component-tags__tag\"\n            >\n                Finance Performance            <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/www.ayming.be\/en\/latest\/expert-opinion\/\" class=\"wp-component-card-insights__type\">\n                        Expert Opinion                    <\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">6 March, 2026<\/p>\n                            <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                            <div class=\"swiper-slide wp-block-cards__slide\">\n                                    <article class=\"wp-component-card-insights js-card-link wp-component-card-insights--post wp-block-cards__card\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"426\" src=\"https:\/\/www.ayming.be\/wp-content\/uploads\/sites\/9\/2025\/08\/banner-532x426.jpg\" class=\"wp-component-card-insights__image post\" alt=\"\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/www.ayming.be\/en\/latest\/expert-opinion\/turn-the-constraint-of-accountability-assessments-into-an-hr-performance-lever\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                Turn the constraint of accountability assessments into an HR performance lever            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/www.ayming.be\/en\/latest\/all-insights\/?expertise=72\"\n                class=\"wp-component-tags__tag\"\n            >\n                Finance Performance            <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/www.ayming.be\/en\/latest\/expert-opinion\/\" class=\"wp-component-card-insights__type\">\n                        Expert Opinion                    <\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">10 December, 2025<\/p>\n                            <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                            <div class=\"swiper-slide wp-block-cards__slide\">\n                                    <article class=\"wp-component-card-insights js-card-link wp-component-card-insights--post wp-block-cards__card\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"532\" src=\"https:\/\/www.ayming.be\/wp-content\/smush-webp\/sites\/9\/2025\/12\/pexels-tiger-lily-4481257-532x532.jpg.webp\" class=\"wp-component-card-insights__image post\" alt=\"\" srcset=\"https:\/\/www.ayming.be\/wp-content\/smush-webp\/sites\/9\/2025\/12\/pexels-tiger-lily-4481257-532x532.jpg.webp 532w, https:\/\/www.ayming.be\/wp-content\/smush-webp\/sites\/9\/2025\/12\/pexels-tiger-lily-4481257-150x150.jpg.webp 150w, https:\/\/www.ayming.be\/wp-content\/smush-webp\/sites\/9\/2025\/12\/pexels-tiger-lily-4481257-1096x1096.jpg.webp 1096w, https:\/\/www.ayming.be\/wp-content\/smush-webp\/sites\/9\/2025\/12\/pexels-tiger-lily-4481257-698x698.jpg.webp 698w, https:\/\/www.ayming.be\/wp-content\/smush-webp\/sites\/9\/2025\/12\/pexels-tiger-lily-4481257-132x132.jpg.webp 132w\" sizes=\"auto, (max-width: 532px) 100vw, 532px\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/www.ayming.be\/en\/latest\/expert-opinion\/__trashed-3\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                Brussels property tax: Court of Appeal reopens debate on regional tax            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/www.ayming.be\/en\/latest\/all-insights\/?expertise=72\"\n                class=\"wp-component-tags__tag\"\n            >\n                Finance Performance            <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/www.ayming.be\/en\/latest\/expert-opinion\/\" class=\"wp-component-card-insights__type\">\n                        Expert Opinion                    <\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">9 December, 2025<\/p>\n                            <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                            <div class=\"swiper-slide wp-block-cards__slide\">\n                                    <article class=\"wp-component-card-insights js-card-link wp-component-card-insights--post wp-block-cards__card\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img loading=\"lazy\" decoding=\"async\" width=\"532\" height=\"426\" src=\"https:\/\/www.ayming.be\/wp-content\/uploads\/sites\/9\/2025\/08\/banner-532x426.jpg\" class=\"wp-component-card-insights__image post\" alt=\"\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/www.ayming.be\/en\/latest\/expert-opinion\/transformez-la-contrainte-des-cotisation-de-responsabilisation-en-levier-de-performance-rh\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                Turn the constraint of accountability assessments into an HR performance lever            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/www.ayming.be\/en\/latest\/all-insights\/?expertise=73\"\n                class=\"wp-component-tags__tag\"\n            >\n                HR Performance            <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/www.ayming.be\/en\/latest\/expert-opinion\/\" class=\"wp-component-card-insights__type\">\n                        Expert Opinion                    <\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">20 May, 2025<\/p>\n                            <\/div>\n            <\/div>\n<\/article>                                <\/div>\n                                                    <\/div>\n                        <div class=\"wp-block-cards__nav\">\n                            <div class=\"wp-block-cards__nav-arrow js-wp-block-cards-nav-prev\">\n          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<\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":0,"featured_media":3241,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"expertise":[72],"sector":[81],"topic":[],"class_list":["post-2942","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry"],"acf":[],"card":"<article class=\"wp-component-card-insights js-card-link wp-component-card-insights--post\">\n            <div class=\"wp-component-card-insights__image-wrapper\">\n            <img width=\"532\" height=\"532\" src=\"https:\/\/www.ayming.be\/wp-content\/uploads\/sites\/9\/2025\/11\/AdobeStock_285834116-532x532.jpeg\" class=\"wp-component-card-insights__image post\" alt=\"\" decoding=\"async\" loading=\"lazy\" srcset=\"https:\/\/www.ayming.be\/wp-content\/uploads\/sites\/9\/2025\/11\/AdobeStock_285834116-532x532.jpeg 532w, https:\/\/www.ayming.be\/wp-content\/uploads\/sites\/9\/2025\/11\/AdobeStock_285834116-150x150.jpeg 150w, https:\/\/www.ayming.be\/wp-content\/uploads\/sites\/9\/2025\/11\/AdobeStock_285834116-1096x1096.jpeg 1096w, https:\/\/www.ayming.be\/wp-content\/uploads\/sites\/9\/2025\/11\/AdobeStock_285834116-698x698.jpeg 698w, https:\/\/www.ayming.be\/wp-content\/uploads\/sites\/9\/2025\/11\/AdobeStock_285834116-132x132.jpeg 132w\" sizes=\"auto, (max-width: 532px) 100vw, 532px\" \/>                        <span class=\"wp-component-card-insights__arrow\">\n                <svg class='edwp-icon edwp-icon--xsm js-icon ' aria-hidden='true'>\n                <use xlink:href='#arrow'><\/use>\n            <\/svg>            <\/span>\n        <\/div>\n        <div class=\"wp-component-card-insights__content\">\n                    <a\n                href=\"https:\/\/www.ayming.be\/en\/latest\/expert-opinion\/the-difficult-trade-off-between-new-statutory-interpretation-and-the-principles-of-good-administration\/\"\n                class=\"wp-component-card-insights__title\"\n            >\n                The difficult trade-off between new statutory interpretation and the principles of good administration            <\/a>\n                                    <div class=\"wp-component-card-insights__meta\">\n                            <div class=\"wp-component-tags wp-component-tags--pill wp-component-content__tags\">\n                            <a\n                href=\"https:\/\/www.ayming.be\/en\/latest\/all-insights\/?expertise=72\"\n                class=\"wp-component-tags__tag\"\n            >\n                Finance Performance            <\/a>\n                        <\/div>\n                                        <a href=\"https:\/\/www.ayming.be\/en\/latest\/expert-opinion\/\" class=\"wp-component-card-insights__type\">\n                        Expert Opinion                    <\/a>\n                                                    <span class=\"wp-component-card-insights__separator\"><\/span>\n                    <p class=\"wp-component-card-insights__date\">23 April, 2025<\/p>\n                            <\/div>\n            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