Hello everyone. My name is Peter Drey and I welcome you to the TaxBite podcast series.

This is a special Tax Bite podcast because we make a sub-series of podcasts regarding tax disputes,

mitigation and how to deal with them.

And in this sub-series of the podcast, we will deal with several topics all relating to this

overall topic of tax disputes.

We see it's much more important.

We see more and more disputes, so it's good to spend some time on this.

This first episode, and I'm very happy to welcome Vironique de Brabantler and Gottjeval,

to my virtual recording studio. We will talk about tax penalties, and in particular,

some changes we see in the legislation in Belgium regarding the application of tax penalties

in tax audits.

Veronique and Gauthier are both lawyers in PWC Legal, the affiliated law firm of PWC,

and Veronique is heading up the team in PWC legal that is specialized in tax procedures

and dispute resolutions.

So I suggest we just kick it off.

Welcome, Veronique Engotier.

And, yeah, maybe just to start, it was mentioned in the Belgian government agreement

and the new program law, which was in July of this year,

yeah, published, there is a new principle and a new penalty regime.

And the principle introduced is that taxpayers who act in good faith

will no longer have to pay penalties in a first infringement.

So is this an actual change that you see,

...