1. Administrative Decision ET 125.180 of 20 November 2014.
2. Decision TVA no ET 125.180/2 of 12 December 2014.
3. Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (2006) OJ L 347/1.
4. The civil servants who wrote this decision had not considered the fundamental principles contained in the Belgian Constitution ie that a tax can only be established by an elected assembly (articles 170 and 171 of the Belgian Constitution) and a tax exemption can only be granted by law (article 173 of the Belgian Constitution). Of course, business never complained of such tax exemption.