{"grantor":{"name":"Acme Supplies SRL, represented by its Managing Director Isabelle Durand","address":"Rue de la Loi 100, 1000 Brussels, Belgium","identification":"Company number BE0123456789; director identified by national register number 75.06.23-123.45"},"attorney":{"name":"Karel Vermeulen","address":"Lange Nieuwstraat 42, 2000 Antwerp, Belgium","identification":"Chief Accountant of Acme Supplies SRL; ITAA member number 50.123.456; national register number 80.11.14-234.56"},"scope_type":"limited","powers_granted":["To represent Acme Supplies SRL before the Belgian federal public service Finance (SPF Finances / FOD Financiën) in relation to corporate income tax for financial year 2025, including the filing of Form 275.1 and all related annexes via MyMinfin Pro.","To represent Acme Supplies SRL before the VAT administration in relation to the periodical VAT returns, the annual client listing and any administrative procedures triggered by financial year 2025.","To receive, sign for and respond to any formal administrative correspondence from the BE tax administration concerning Acme Supplies SRL for financial year 2025.","To request, obtain and agree administrative rulings, payment plans and instalment arrangements with the BE tax administration for tax liabilities relating to financial year 2025, up to EUR 50,000 in aggregate.","To lodge administrative objections under art. 366 Income Tax Code 1992 (CIR 1992) and to represent Acme Supplies SRL in subsequent conciliation procedures before the Federal Mediator at SPF Finances."],"restrictions":["This power of attorney does not authorise the attorney to settle or waive any tax claim above EUR 50,000 without prior written board approval.","This power of attorney does not authorise the attorney to initiate judicial tax proceedings; any escalation to the courts of first instance (fiscal chamber) requires a separate special power.","This power of attorney does not authorise the attorney to represent Acme Supplies SRL in matters relating to any other financial year or to any other tax (payroll, withholding, local taxes) outside the scope defined above."],"effective_date":"2026-01-15","expiry":{"expiry_event":"Final and non-appealable tax assessment or definitive closing of all administrative procedures relating to financial year 2025, and in any case no later than 31 December 2028."},"substitution_allowed":false,"compensation":{"type":"reimbursement_only","fee_structure_prose":"The attorney is entitled to reimbursement of reasonable out-of-pocket expenses (travel, filing fees, certified copies) against receipts. No separate fee is owed, as the attorney acts within the scope of his employment duties."},"governing_law":"Belgian law, in particular arts. 1984 to 2010 of the Belgian Civil Code on mandate (contrat de mandat / lastgeving).","notarisation_required":false,"signatories":[{"name":"Isabelle Durand","role":"Managing Director, for and on behalf of Acme Supplies SRL (grantor)","place":"Brussels","date":"2026-01-15"},{"name":"Karel Vermeulen","role":"Attorney-in-fact, accepting the mandate","place":"Brussels","date":"2026-01-15"}]}