Appeal to the Council of State against the Ixelles fast-food tax

A petition for annulment has been filed with the Council of State against the deliberation of May 21, 2026, of the municipal council of Ixelles regarding the tax regulation on fast-food establishments using automated ordering kiosks. The case has been entered on the roll under number G/A 248.701/XIV-40.236. The notice was published in the Belgian Official Gazette of September 8, 2026, page 49280, under reference C-2026/006240.

A procedure provided for by the Regent’s Decree of 1948

The publication occurs pursuant to Article 3quater of the Regent’s Decree of August 23, 1948, determining the procedure before the administrative litigation section of the Council of State. This notice, signed by Gr. Delannay, chief clerk, aims to bring the existence of the appeal and its entry on the roll to the public’s attention.

The contested deliberation, adopted on May 21, 2026, by the municipal council of Ixelles, establishes a municipal tax specifically targeting fast-food restaurants equipped with automated ordering kiosks. The petition for annulment challenges the legality of this tax regulation.

The subject of the dispute

The dispute concerns the scope of the tax, which targets fast-food establishments using automated ordering kiosks. The essential elements of the procedure are as follows:

• Issuing body: municipal council of the municipality of Ixelles
• Contested act: deliberation of May 21, 2026, regarding the tax regulation
• Jurisdiction seized: administrative litigation section of the Council of State
• Roll number: G/A 248.701/XIV-40.236
• Publication reference: C-2026/006240

The petition for annulment seeks to establish the illegality of the tax regulation, the application modalities of which to fast-food restaurants with automated kiosks are contested by the petitioner.

Impact for the concerned establishments

The outcome of this procedure will determine the fate of the municipal tax for fast-food restaurants in Ixelles equipped with automated ordering kiosks. In the event of annulment, the municipality would have to review its fiscal framework, while a dismissal would confirm the application of the tax.

The decision of the Council of State will set a precedent for Brussels municipalities considering taxing this type of establishment, within a context of increasing digitalization of fast food.

Official source: Belgian Official Gazette of September 8, 2026, page 49280, notice C-2026/006240 — Council of State, case G/A 248.701/XIV-40.236.