{"id":14729,"date":"2019-07-11T17:11:19","date_gmt":"2019-07-11T15:11:19","guid":{"rendered":"https:\/\/www.e2.law\/?p=14729"},"modified":"2022-03-02T10:21:46","modified_gmt":"2022-03-02T08:21:46","slug":"challenge-regarding-the-application-of-a-tax-law-in-the-domain-of-wind-turbine","status":"publish","type":"post","link":"https:\/\/www.e2.law\/en\/2019\/07\/11\/challenge-regarding-the-application-of-a-tax-law-in-the-domain-of-wind-turbine\/","title":{"rendered":"Challenge regarding the application of a tax law in the domain of wind turbine"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><p>It is common for a municipality to adopt a tax regulation in the event of the presence of\u00a0\u00a0 wind turbines on its territory. This regulation will in principle tax an amount per mast or\u00a0\u00a0\u00a0\u00a0 per wind turbine, sometimes depending on the power of the latter.<\/p>\n<p>The legality of this taxation can be challenged on the basis of several arguments, including, in particular, the unenforceability of the tax regulation (irregular advertising), non-compliance with Articles 10 and 11 of the Belgian Constitution (principles of equality and non-discrimination, non-compliance with the principle of the motivation of administrative acts, exceeding the municipality&#8217;s fiscal autonomy, etc.).<\/p>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":169,"featured_media":17171,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-14729","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Challenge regarding the application of a tax law in the domain of wind turbine - e2.law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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