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                    	Advies toegevoegd op 18 mei 2022
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   					   					<h3 class="category">CONTROLE & GESCHILLEN - SANCTIES</h3>
   					<h1 class="title">Laattijdige aangifte: boete én belastingverhoging?</h1>
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                        															<div class="articleIntro">De fiscus kan voor een te late indiening van een belastingaangifte zowel een boete als een belastingverhoging opleggen. Over de vraag of hij beide sancties samen kan toepassen, was de rechtspraak verdeeld. In een arrest van 21.04.2022 heeft het Hof van Cassatie zich nu over de kwestie uitgesproken... </div>
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