{"id":1170505,"date":"2026-06-22T13:35:59","date_gmt":"2026-06-22T11:35:59","guid":{"rendered":"https:\/\/kohenavocats.com\/jurisprudences\/eclibervsce2024arr-261-585\/"},"modified":"2026-06-22T13:35:59","modified_gmt":"2026-06-22T11:35:59","slug":"eclibervsce2024arr-261-585","status":"publish","type":"kji_decision","link":"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclibervsce2024arr-261-585\/","title":{"rendered":"ECLI:BE:RVSCE:2024:ARR.261.585"},"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 29 november 2024            <\/p>\n<p>ECLI nr:<\/p>\n<p>ECLI:BE:RVSCE:2024:ARR.261.585<\/p>\n<p>Rolnummer:<\/p>\n<p>A. 238418\/X-18339<\/p>\n<p>Zaak:<\/p>\n<p>Arrest 261585 &#8211; Fiscale provinciale en lokale reglementen &#8211; 29\/11\/2024<\/p>\n<p>Rechtsgebied:<\/p>\n<p>\n Bestuursrecht<\/p>\n<p>Invoerdatum:<\/p>\n<p>2024-12-06<\/p>\n<p>Raadplegingen:<\/p>\n<p>99 &#8211; laatst gezien 2026-06-03 16:24<\/p>\n<p>            Fiche            <\/p>\n<p> Arrest nr 261.585 van 29 november 2024 Fiscaliteit &#8211; Fiscale provinciale<br \/>\n        en lokale reglementen 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       DE VOORZITTER VAN DE Xe KAMER<br \/>\n       nr. 261.585 van 29 november 2024<br \/>\n       in de zaak A. 238.418\/X-18.339<br \/>\n       In zake : de BV B.R.<br \/>\n       bijgestaan en vertegenwoordigd door advocaat Luc De Meyere kantoor houdend te 9000 Gent Koning Albertlaan 165<br \/>\n       bij wie woonplaats wordt gekozen<br \/>\n       tegen :<br \/>\n       de GEMEENTE EDEGEM<br \/>\n       bijgestaan en vertegenwoordigd door advocaat Joke Brabants kantoor houdend te 2000 Antwerpen L\u00e9on Stijnenstraat 75C<br \/>\n       bij wie woonplaats wordt gekozen<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 15 februari 2023, strekt tot de nietigverklaring van het besluit van de gemeenteraad van de gemeente Edegem van 19 december 2022 houdende de goedkeuring van het belastingreglement op de omgevingsvergunning, vanaf 1 januari 2023 tot en met 31 december 2025.<br \/>\n       II. Verloop van de rechtspleging<br \/>\n       2. De verwerende partij heeft een memorie van antwoord ingediend en de verzoekende partij heeft een memorie van wederantwoord ingediend.<br \/>\n       X-18.339-1\/4<br \/>\n       Eerste auditeur Sofie De Doncker heeft overeenkomstig artikel 11\/5<br \/>\n       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 meegedeeld dat zij geen verslag over het beroep tot nietigverklaring zal neerleggen.<br \/>\n       De partijen zijn opgeroepen voor de terechtzitting, die heeft plaatsgevonden op 22 november 2024.<br \/>\n       Kamervoorzitter Johan Lust heeft verslag uitgebracht.<br \/>\n       Eerste auditeur An Van den broeck 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. Afstand<br \/>\n       3. Met een brief van 3 oktober 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 op een bijdrage van 24 euro.<br \/>\n       X-18.339-2\/4<br \/>\n       X-18.339-3\/4<br \/>\n       Dit arrest is uitgesproken te Brussel, op negenentwintig november tweeduizend vierentwintig, door de Raad van State, Xe kamer, samengesteld uit:<br \/>\n       Johan Lust, kamervoorzitter, bijgestaan door Silvan De Clercq, griffier.<br \/>\n       De griffier De voorzitter<br \/>\n       Silvan De Clercq Johan Lust<br \/>\n       X-18.339-4\/4<\/p>\n<p>PDF document ECLI:BE:RVSCE:2024:ARR.261.585\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        : 280273\n                                       $action_type     : VIEW\n                                      &amp;$action_startmt  : 1780496669.1523\n                                      &amp;$action_duration : 117\n                                      &amp;$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 117 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.261.585\/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 29 november 2024 ECLI nr: ECLI:BE:RVSCE:2024:ARR.261.585 Rolnummer: A. 238418\/X-18339 Zaak: Arrest 261585 &#8211; Fiscale provinciale en lokale reglementen &#8211; 29\/11\/2024 Rechtsgebied: Bestuursrecht Invoerdatum: 2024-12-06 Raadplegingen: 99 &#8211; laatst gezien 2026-06-03 16:24 Fiche Arrest nr 261.585 van 29&#8230;<\/p>\n","protected":false},"featured_media":0,"template":"","meta":[],"kji_country":[7731],"kji_court":[154495],"kji_chamber":[],"kji_year":[],"kji_subject":[7612],"kji_keyword":[8018,7992,7673,9102,7976],"kji_language":[7671],"class_list":["post-1170505","kji_decision","type-kji_decision","status-publish","hentry","kji_country-belgique","kji_court-eclibervsce2024arr-261-585","kji_subject-fiscal","kji_keyword-arrest","kji_keyword-beroep","kji_keyword-heeft","kji_keyword-november","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.261.585 - 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-261-585\/\" \/>\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.261.585\" \/>\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 29 november 2024 ECLI nr: ECLI:BE:RVSCE:2024:ARR.261.585 Rolnummer: A. 238418\/X-18339 Zaak: Arrest 261585 - Fiscale provinciale en lokale reglementen - 29\/11\/2024 Rechtsgebied: Bestuursrecht Invoerdatum: 2024-12-06 Raadplegingen: 99 - laatst gezien 2026-06-03 16:24 Fiche Arrest nr 261.585 van 29...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.com\/en\/jurisprudences\/eclibervsce2024arr-261-585\/\" \/>\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-261-585\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclibervsce2024arr-261-585\\\/\",\"name\":\"ECLI:BE:RVSCE:2024:ARR.261.585 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/#website\"},\"datePublished\":\"2026-06-22T11:35:59+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclibervsce2024arr-261-585\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclibervsce2024arr-261-585\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.com\\\/en\\\/jurisprudences\\\/eclibervsce2024arr-261-585\\\/#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.261.585\"}]},{\"@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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