{"id":1162541,"date":"2026-06-21T16:20:09","date_gmt":"2026-06-21T14:20:09","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclibervsce2024arr-261-089\/"},"modified":"2026-06-21T16:20:09","modified_gmt":"2026-06-21T14:20:09","slug":"eclibervsce2024arr-261-089","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclibervsce2024arr-261-089\/","title":{"rendered":"ECLI:BE:RVSCE:2024:ARR.261.089"},"content":{"rendered":"<div class=\"kji-decision\">\n<div class=\"kji-full-text\">JUPORTAL Openbare databank voor Belgische rechtspraak<\/p>\n<p>    <!-- continue here with main block (division \"content\") --><\/p>\n<p>            <!-- Commandes de navigation page d\u00e9tail--> <\/p>\n<p>                  Print deze pagina<br \/>\n          &nbsp; <\/p>\n<p>          Afdrukformaat          <\/p>\n<p>            S<br \/>\n            M<br \/>\n            L<br \/>\n            XL<\/p>\n<p>          &nbsp; <\/p>\n<p>                  Nieuwe JUPORTAL-zoekopdracht<br \/>\n          &nbsp; <\/p>\n<p>                  Sluit Tab          <\/p>\n<p>        <!-- Fin commandes de navigation page d\u00e9tail --><\/p>\n<p>        &nbsp;<br \/>\nRaad van State  <\/p>\n<p>            Vonnis\/arrest van 17 oktober 2024            <\/p>\n<p>ECLI nr:<\/p>\n<p>ECLI:BE:RVSCE:2024:ARR.261.089<\/p>\n<p>Rolnummer:<\/p>\n<p>A. 235777\/XIV-38974<\/p>\n<p>Zaak:<\/p>\n<p>Arrest 261089 &#8211; Beroepsordes en gereglementeerde beroepen &#8211; 17\/10\/2024<\/p>\n<p>Rechtsgebied:<\/p>\n<p>\n Bestuursrecht<\/p>\n<p>Invoerdatum:<\/p>\n<p>2024-10-21<\/p>\n<p>Raadplegingen:<\/p>\n<p>82 &#8211; laatst gezien 2026-06-04 08:32<\/p>\n<p>            Fiche            <\/p>\n<p> Arrest nr 261.089 van 17 oktober 2024 Economische zaken &#8211; Beroepsordes<br \/>\n        en gereglementeerde beroepen Beslissing :  Afstand\n    <\/p>\n<p>Thesaurus CAS:<\/p>\n<p>RAAD VAN STATE\n<\/p>\n<p>UTU-thesaurus:<\/p>\n<p>PUBLIEK EN ADMINISTRATIEF RECHT &#8211; RAAD VAN STATE &#8211; Arresten (Raad van State)\n <\/p>\n<p>            Tekst van de beslissing            <\/p>\n<p>\n       RAAD VAN STATE, AFDELING BESTUURSRECHTSPRAAK<br \/>\n       VOORZITTER VAN DE XIVe KAMER<br \/>\n       nr. 261.089 van 17 oktober 2024<br \/>\n       in de zaak A. 235.777\/XIV-38.974<br \/>\n       In zake : INSTITUUT VAN DE BELASTINGADVISEURS EN DE<br \/>\n       ACCOUNTANTS (ITAA)<br \/>\n       bijgestaan en vertegenwoordigd door advocaat Paul Lefebvre kantoor houdend te 1050 Brussel Louizalaan 251 b10<br \/>\n       bij wie woonplaats wordt gekozen<br \/>\n       tegen :<br \/>\n       COMMISSIE VAN BEROEP VAN ITAA<br \/>\n       &#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<br \/>\n       I. Voorwerp van het beroep<br \/>\n       1. Het beroep, ingesteld op 14 februari 2022, strekt tot de nietigverklaring van de beslissing nr. XXN\/2021 op 13 december 2021, gewezen door de Commissie van beroep van het ITAA.<br \/>\n       II. Verloop van de rechtspleging<br \/>\n       2. Eerste auditeur Alexander Van Steenberge heeft een verslag overeenkomstig artikel 59 van het besluit van de Regent van 23 augustus 1948 \u2018tot regeling van de rechtspleging voor de afdeling bestuursrechtspraak van de Raad van State\u2019 opgesteld.<br \/>\n       De verzoekende partij heeft een toelichtende memorie ingediend.<br \/>\n       XIV-38.974-1\/3<br \/>\n       De partijen zijn opgeroepen voor de terechtzitting, die heeft plaatsgevonden op 9 oktober 2024.<br \/>\n       Kamervoorzitter Geert Debersaques heeft verslag uitgebracht.<br \/>\n       Advocaat Thomas O\u2019Kelly, die loco advocaat Paul Lefebvre verschijnt voor de verzoekende partij, is gehoord.<br \/>\n       Eerste auditeur Alexander Van Steenberge heeft een met dit arrest eensluidend advies gegeven.<br \/>\n       Er is toepassing gemaakt van de bepalingen op het gebruik der talen, vervat in titel VI, hoofdstuk II, van de wetten op de Raad van State, geco\u00f6rdineerd op 12 januari 1973.<br \/>\n       III. Verzoek tot afstand<br \/>\n       3. Met een brief van 2 juli 2024 doet de verzoekende partij afstand van haar beroep.<br \/>\n       BESLISSING<br \/>\n       1. De Raad van State verleent akte van de afstand.<br \/>\n       2. De verzoekende partij wordt verwezen in de kosten van het beroep tot nietigverklaring, begroot op een rolrecht van 200 euro en een bijdrage van 22 euro.<br \/>\n       XIV-38.974-2\/3<br \/>\n       Dit arrest is uitgesproken te Brussel, op zeventien oktober tweeduizend vierentwintig, door de Raad van State, XIVe kamer, samengesteld uit:<br \/>\n       Geert Debersaques, kamervoorzitter, bijgestaan door Johan Pas, griffier.<br \/>\n       De griffier De voorzitter<br \/>\n       Johan Pas Geert Debersaques<br \/>\n       XIV-38.974-3\/3<\/p>\n<p>PDF document ECLI:BE:RVSCE:2024:ARR.261.089\n       <\/p>\n<p>        <!-- Commandes de navigation page d\u00e9tail--> <\/p>\n<p>                  Print deze pagina<br \/>\n          &nbsp; <\/p>\n<p>          Afdrukformaat          <\/p>\n<p>            S<br \/>\n            M<br \/>\n            L<br \/>\n            XL<\/p>\n<p>          &nbsp; <\/p>\n<p>                  Nieuwe JUPORTAL-zoekopdracht<br \/>\n          &nbsp; <\/p>\n<p>                  Sluit Tab          <\/p>\n<p>        <!-- Fin commandes de navigation page d\u00e9tail --><\/p>\n<p><!-- Action LOG \nfunction JUPORTARecordLogViewDecision  $iubel_id        : 279404\n                                       $action_type     : VIEW\n                                      &amp;$action_startmt  : 1780564151.1654\n                                      &amp;$action_duration : 19072\n                                      &amp;$addressipremote : 103.115.10.116\n                                      &amp;$latitude        : '39.0469000'\n                                      &amp;$longitude       : '-77.4903000'\n                                      &amp;$accuracy        : null\n                                      &amp;$altitude        : null\n                                      &amp;$langue_view     : NL\n--><br \/>\n<!-- Action_duration 19072 millisec --><br \/>\n      <!-- end of main block (division \"content\") --><\/p>\n<p>    <!-- end of division \"page_main\" --><\/p>\n<p>              &#9993; info-JUPORTAL@just.fgov.be<\/p>\n<p>              &copy;&nbsp; 2017-2026&nbsp;ICT Dienst &#8211; FOD Justitie<\/p>\n<p>  <!-- end of division \"conteneur\" --><\/p>\n<p>  <!-- Balloon system info --><\/p>\n<p>\n          Powered by PHP 8.5.0\n      <\/p>\n<p>\n          Server Software Apache\/2.4.66\n      <\/p>\n<p>\n          == Fluctuat nec mergitur ==\n      <\/p>\n<p>  <!-- Balloon system info --><br \/>\n          <!-- BalloonObjectPrepa Start --><br \/>\n          <!-- BalloonObjectPrepa End --><\/div>\n<hr class=\"kji-sep\" \/>\n<p class=\"kji-source-links\"><strong>Sources officielles :<\/strong> <a class=\"kji-source-link\" href=\"https:\/\/juportal.be\/content\/ECLI:BE:RVSCE:2024:ARR.261.089\/NL\" target=\"_blank\" rel=\"noopener noreferrer\">consulter la page source<\/a><\/p>\n<p class=\"kji-license-note\"><em>JUPORTAL. L avertissement officiel du portail precise qu il n existe pas de droit d auteur sur les arrets et jugements.<\/em><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>JUPORTAL Openbare databank voor Belgische rechtspraak Print deze pagina Afdrukformaat S M L XL Nieuwe JUPORTAL-zoekopdracht Sluit Tab Raad van State Vonnis\/arrest van 17 oktober 2024 ECLI nr: ECLI:BE:RVSCE:2024:ARR.261.089 Rolnummer: A. 235777\/XIV-38974 Zaak: Arrest 261089 &#8211; Beroepsordes en gereglementeerde beroepen &#8211; 17\/10\/2024 Rechtsgebied: Bestuursrecht Invoerdatum: 2024-10-21 Raadplegingen: 82 &#8211; laatst gezien 2026-06-04 08:32 Fiche Arrest nr 261.089 van 17 oktober&#8230;<\/p>\n","protected":false},"featured_media":0,"template":"","meta":[],"kji_country":[7731],"kji_court":[152995],"kji_chamber":[],"kji_year":[],"kji_subject":[7612],"kji_keyword":[8018,7992,7673,12529,7976],"kji_language":[7671],"class_list":["post-1162541","kji_decision","type-kji_decision","status-publish","hentry","kji_country-belgique","kji_court-eclibervsce2024arr-261-089","kji_subject-fiscal","kji_keyword-arrest","kji_keyword-beroep","kji_keyword-heeft","kji_keyword-oktober","kji_keyword-state","kji_language-nl"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.9 (Yoast SEO v27.9) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>ECLI:BE:RVSCE:2024:ARR.261.089 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclibervsce2024arr-261-089\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ECLI:BE:RVSCE:2024:ARR.261.089\" \/>\n<meta property=\"og:description\" content=\"JUPORTAL Openbare databank voor Belgische rechtspraak Print deze pagina Afdrukformaat S M L XL Nieuwe JUPORTAL-zoekopdracht Sluit Tab Raad van State Vonnis\/arrest van 17 oktober 2024 ECLI nr: ECLI:BE:RVSCE:2024:ARR.261.089 Rolnummer: A. 235777\/XIV-38974 Zaak: Arrest 261089 - Beroepsordes en gereglementeerde beroepen - 17\/10\/2024 Rechtsgebied: Bestuursrecht Invoerdatum: 2024-10-21 Raadplegingen: 82 - laatst gezien 2026-06-04 08:32 Fiche Arrest nr 261.089 van 17 oktober...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclibervsce2024arr-261-089\/\" \/>\n<meta property=\"og:site_name\" content=\"Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclibervsce2024arr-261-089\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclibervsce2024arr-261-089\\\/\",\"name\":\"ECLI:BE:RVSCE:2024:ARR.261.089 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\"},\"datePublished\":\"2026-06-21T14:20:09+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclibervsce2024arr-261-089\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclibervsce2024arr-261-089\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclibervsce2024arr-261-089\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/criminal-law-attorneys-in-paris-counsel-and-strategic-defense\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Jurisprudences\",\"item\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"ECLI:BE:RVSCE:2024:ARR.261.089\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/\",\"name\":\"Kohen Avocats\",\"description\":\"Ma\u00eetre Hassan Kohen, avocat p\u00e9naliste \u00e0 Paris, intervient exclusivement en droit p\u00e9nal pour la d\u00e9fense des particuliers, notamment en mati\u00e8re d\u2019accusations de viol. 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