Public Libraries

The public sources of tax law, collected and kept current.

Everything Thomas reads comes from public sources. We collect them, keep them up to date and make them searchable: the ground his answers stand on.

Tax law first

LegislationCodes, laws and royal decrees.
Administrative guidanceCirculars, comments and FAQs of the tax administration.
Advance rulingsDecisions of the advance ruling service.
Case lawDecisions of the courts.
Parliamentary worksBills, explanatory memoranda, reports and debates.
Both languagesFrench and Dutch, the languages of Belgian law.

The range widens as our libraries grow.

A library you can check

Behind Thomas sits our own research tool, built on these libraries. We use it every day. Here is what it already does:

  • Read a provision as it stood on a given date.
  • Go from a commentary to the provision it discusses, and back.
  • Open every result on the passage that supports it.
  • Read French and Dutch side by side.

Curious? Ask us on LinkedIn.

Beyond tax. Our libraries also reach into other fields of law. Ask us what we hold.