Le fisc redevable des indemnités de procédure
| Auteur | Martin Van Beirs |
Depuis plusieurs années, le droit judiciaire belge prévoit un système forfaitaire d’intervention dans les frais d’avocat de la partie ayant obtenu gain de cause dans un procès, à charge de la partie qui succombe. C’est ce qu’on appelle « l’indemnité de procédure », qui est calculée selon différents critères prévus par l’article 1022 du Code judiciaire.
Toute partie qui succombe à un procès se voit ainsi condamnée au paiement d’une indemnité forfaitaire en faveur de celle qui gagne, à l’exception...
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