30In the present case, the fact that, under Article 403 of the ICT 1992, the principal or contractor must withhold for the Belgian authorities a sum equivalent to 15 % of the price charged by an unregistered service provider effectively deprives that provider of the ability immediately to have at his disposal a part of his income, which he can recover only at the conclusion of a specific administrative procedure. The disadvantages that the withholding obligation represents for service providers who are not registered and not established in Belgium are, consequently, liable to deter them from accessing the Belgian market in order to provide services in the construction sector in that country.
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