Fairness tax: an epilogue without major consequences?

➡️ Fairness tax: an epilogue without major consequences?

Years after its annulment, the fairness tax continues to generate significant debate, notably resulting in a steady stream of judicial decisions. Recently, both the Constitutional Court and the Court of Justice were once again called upon to rule on this matter. Many had still hoped to obtain redress by invoking the State’s liability for unconstitutional legislation. However, in a judgment of 5 September 2025 (F.24.0060.F), the Court of Cassation has now dashed those hopes, with important consequences also for similar discussions concerning other annulled tax provisions.

➡️ For more information, you can find our full analysis in the review "Actualités Fiscales" No. 6 (full reference: Bronckaers L., "Fairness tax : un epilogue sans grandes consequences ?", Actualités Fiscales, No. 6, Februari 2026, pp. 4 – 10).