Tax law: every source in one search.
Case law, legislation, decisions and legal literature on tax law, in one search. Every result opens at the passage that matters.
Three weeks free, no credit card required.
Case law
Court of Appeal
Business expenses are deductible if they are incurred to obtain or retain taxable income.
Legislation
Income Tax Code 1992, art. 49
The taxpayer must prove the genuineness and the amount of the expenses.
Legal literature
Journal articles
The tax authorities may not assess whether the expenses were advisable.
“Semantic search makes a big difference. You find case law based on its legal context, not just on its words.”
Lion Janssenslawyer, Arcas LawQuestions about tax law in Ex Ante
Which tax law sources does Ex Ante search?
The tax case law of the courts of appeal, the courts of first instance and the Court of Cassation, the Income Tax Code 1992, the VAT Code, the Flemish Tax Code, the parliamentary preparatory works and legal literature.
Can I search only the tax judgments of the courts of appeal?
Yes. You filter by institution and refine by date and language. With Exclude party arguments switched on, Ex Ante searches only the assessment by the court, not the arguments of the taxpayer or the tax authorities.
How do I find case law on an article of the Income Tax Code?
Type the article and the code, for example "article 49 ITC 92". Ex Ante shows the text of the article and the case law and legal literature that apply it, each opened at the passage where the article is discussed.
Can I search in plain language, without knowing the exact terms?
Yes. Ex Ante searches by meaning. A question like "can I deduct my home office as an expense" also finds case law and decisions on business expenses, the professional part of a home and proof of expenses.
Can I also find legal literature on tax law?
Yes. Ex Ante searches journal articles, handbooks and doctoral theses on tax law, alongside the case law and legislation. For a judgment, you also find the commentary published on it.
Does it include Flemish taxation?
Yes. Besides federal taxes, Ex Ante searches the Flemish Tax Code, for example on registration duties and inheritance tax, and the case law on it.
Can I try Ex Ante for free on my tax law cases?
Yes. You can try Ex Ante free for three weeks, no credit card required. Working at a firm? We'll show you Ex Ante in a 30-minute demo, using your own questions on tax law.