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Kevin Desmet

Partner

Master in Law

Master in Criminology

Kevin Desmet obtained a Master in Criminological Sciences and a Master in Law from Ghent University.  He was awarded a distinction in both degree courses.

 

Kevin Desmet specialises in tax advice and disputes, as well as (international) estate planning and company law. Kevin Desmet publishes in academic journals and is also a seminar speaker on tax law and estate planning. 

 

Publications:

 

“Dient de vervulling van de wettelijke vrijstellingsvoorwaarden in artikel 253, 3° WIB per kadastraal perceel te worden beoordeeld?” (Should the fulfilment of the legal conditions for the exemption in article 253, 3° of the Income Tax Code be evaluated by land registry plot?), TFR 2009, vol. 360, 372-374.

 

“Het Hof van Cassatie bevestigt de alternatieve interpretatie van artikel 12 § 1 WIB” (The Court of Cassation has confirmed the alternative interpretation of article 12 § 1 of the Income Tax Code), TFR 2013, vol. 437, 217-221.

 

Het FBB: omtrent de niet-terugbetaalbaarheid, de niet-overdraagbaarheid en de niet-brutering van het niet-verrekenbare gedeelte...”  (FTC: on the non-refundability, non-transferability and non-grossability of the non-deductible part...), TFR 2014, vol. 469, 823-829.

 

Wegwijs in de nieuwe taxatieregels inzake de Vlaamse registratie- en erfbelasting” (Guide to the new taxation rules for Flemish registration duties and inheritance tax), TFR 2015, vol. 484, 549-562.

 

“Het hof van beroep te Gent over de toepassing van artikel 48 WIB: beknoptheid mag niet ten koste gaan van duidelijkheid” (The court of appeal in Ghent on the application of article 48 of the Income Tax Code: concision must not be at the expense of clarity), TFR 2016, vol. 493, 41-44.

 

"Vermogensplanning, hoe begin ik eraan?" (How to implement an estate planning), VIP 2017/2, 10-22.

 

"De bijzondere liquidatiereserve onder voorwaarden verruimd tot aanslagjaar 2012" (Scope of art. 541 of the Belgian Income Tax Code extended to assessment year 2012), TFR 2017, afl. 530, 831-833.