Fairness tax: an epilogue without major consequences?

➡️ Fairness tax: an epilogue without major consequences?

Years after its annulment, the fairness tax continues to attract much attention, notably giving rise to a flood of court decisions. Recently, both the Constitutional Court and the Court of Justice have once again had to rule on the matter. Many, however, still hoped to succeed on the basis of the State’s liability for unconstitutional legislation. But the Court of Cassation now seems to have dashed those hopes. A judgement that also has major implications for similar discussions concerning other annulled tax provisions.

➡️ For more information, you can find our full analysis in the review "Fiscale Actualiteit" No. 37 (full reference: Bronckaers L., "Fairness tax: loopt de saga met een sisser af?", Fiscale Actualiteit, No. 37, November 2025, pp. 5 – 11).