Il saggio si incentra sulla legge belga che disciplina la motivazione degli atti amministrativi del 29 luglio 1991 e, in particolare, sulle possibilità della sua applicazione nei procedimenti tributari. In questo contesto, il tema si sviluppa attraverso l’applicazione della motivazione ratione personaee ratione materiae. La motivazione deve essere esplicita ed adeguata al fine di soddisfare i requisiti imposti della legge sulla motivazione degli atti amministrativi; l’atto deve dunque contenere tutte le valutazioni giuridiche e fattuali poste alla base della decisione amministrativa. Giurisprudenza e dottrina evidenziano l’importanza della motivazione, in quanto un atto non motivato può anche condurre alla nullità della decisione amministrativa.
Articoli Correlati: motivazione - procedimenti tributari - adeguatezza - requisito sostanziale - requisito formale
Formal motivation of individual tax acts in Belgium
The article focuses on the Belgian Law on the Formal Motivation of Administrative Acts of 29 July 1991, and in particular on the various application possibilities in tax cases. Against this backdrop, the topic is developed through the application ratione personae and ratione materiae.
The motivation must be explicit and adequate in order to fulfil the requirements of the Law on the Formal Motivation of Administrative Acts; this means that the act contains the legal and actual considerations which are at the basis of the decision. Both the jurisprudence and the doctrine underline the importance of the motivation, even if an unmotivated act could lead to the nullity of the administrative decision.
Keywords: motivation, tax cases, adequacy, substantial requirement, formal requirement
1. The Law on the Formal Motivation of Administrative Acts: Generalities
In the 1990s the Belgian legislator has realised that in the relationship citizen – administration, falling back to the unwritten and general principles of proper administration was not sufficient to protect citizens adequately against the possible arbitrary action of the administration. In the context of preventive legal protection, laws on the formal motivation of administrative acts , the public nature of the administration , and the Ombudsman  have been introduced. The purpose of this legislation is to incite the administration – the tax administration included – to a more careful decision-making process, to inform citizens better about the decision-making process and to facilitate the administrative and jurisdictional supervision of these decisions .
The present article focuses on the Law on the Formal Motivation of Administrative Acts of 29 July 1991, and in particular on the various application possibilities in tax cases. Before we go into the fiscal state of affairs, we describe the general significance of this law.
1.2. Significance of the Law on the Formal Motivation of Administrative Acts
All (positive or negative) unilateral individual written legal acts by an administration that aim at legal consequences, must, since the coming into force of the Law on the Formal Motivation of Administrative Acts in 1991, be motivated explicitly. Purely preparatory acts, such as non-binding advices or proposals, but also implementation measures are, as a consequence, not subject to same.
Independent of how broad the application domain seems to be, the legislator has foreseen four exceptions to the explicit motivation obligation. There is no explicit motivation obligation in case this motivation can endanger the external security of the State, can disturb public order, can detract from the respect for private life and can detract from the stipulations on the oath of secrecy. Urgent necessity does not release the administration from its obligation of explicitly motivating its acts. In case another law than the Law on the Motivation of Administrative Acts enforces a more stringent motivation obligation (for instance answer to all arguments), this more stringent law is to apply to the administration acts.
The motivation has to mention in the act [continua ..]
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