The Resource Belgische "Fairness Tax" verstößt gegen Mutter-Tochter-Richtlinie = Belgian "Fairness Tax" in breach of the Parent-Subsidiary Directive

Belgische "Fairness Tax" verstößt gegen Mutter-Tochter-Richtlinie = Belgian "Fairness Tax" in breach of the Parent-Subsidiary Directive

Label
Belgische "Fairness Tax" verstößt gegen Mutter-Tochter-Richtlinie = Belgian "Fairness Tax" in breach of the Parent-Subsidiary Directive
Title
Belgische "Fairness Tax" verstößt gegen Mutter-Tochter-Richtlinie = Belgian "Fairness Tax" in breach of the Parent-Subsidiary Directive
Creator
Subject
Language
eng
Summary
In this article, the author discusses the European Court of Justice (CJEU) judgment in Case C-68/15 (X v Ministerraad). Under the Belgian "Fairness Tax", dividends received by a Belgian company from its subsidiary in another EU member state must be included in the taxable base upon redistribution by the Belgian company in a subsequent year. In its judgment of 17 May 2017, the CJEU has found this regulation to be in breach of Art 4 of the Parent-Subsidiary Directive. Moreover, the CJEU leaves it to the Belgian Constitutional Court to decide as to whether the "Fairness Tax" constitutes an infringement of the freedom of establishment for a foreign company with a permanent establishment in Belgium
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 27 (2017), no. 10 ; p. 536-539
http://library.link/vocab/creatorName
De Wolf, D
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • ECJ case law
  • fairness tax
  • Parent-Subsidiary Directive
  • constitutional law
  • fundamental freedoms
Label
Belgische "Fairness Tax" verstößt gegen Mutter-Tochter-Richtlinie = Belgian "Fairness Tax" in breach of the Parent-Subsidiary Directive
Instantiates
Publication
Label
Belgische "Fairness Tax" verstößt gegen Mutter-Tochter-Richtlinie = Belgian "Fairness Tax" in breach of the Parent-Subsidiary Directive
Publication

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