The Resource Belgium v AMEM and another : F.12.0128.N

Belgium v AMEM and another : F.12.0128.N

Label
Belgium v AMEM and another : F.12.0128.N
Title
Belgium v AMEM and another : F.12.0128.N
Creator
Contributor
Subject
Language
eng
Summary
Judgment by Court of Cassation (Supreme Court), Belgium, judgment date 10 October 2014. The taxpayer was a Portuguese national residing in Belgium who worked for RTP, a television station owned by the state of Portugal but with distinct legal personality. The taxpayer claimed that his income was taxable only in Portugal by virtue of art 19(1), s 1 of the Belgium-Portugal double taxation agreement which provided that remuneration including pensions paid by the state or a political subdivision or local community thereof, either directly or via a fund it had created, to a natural person for services rendered to that state or a political subdivision or local community thereof was taxable only in the state that was paying the remuneration. The Court of Appeal held in favour of the taxpayer and the revenue appealed to the Supreme Court on the ground that the taxpayer was not employed by one of those public law bodies and hence taxable in Belgium under art 15 (income from private employment). This is a judgment by a Belgian court on the interpretation of the Government Service-article of the OECD MC (art 19)
Citation source
In: International tax law reports. - London. - Vol. 18 (2015),
http://bibfra.me/vocab/relation/comm
jd6vpHu2XZQ
http://library.link/vocab/creatorName
De Broe, L
Geographic coverage
  • European Union
  • Europe
Language note
  • English
  • Dutch
http://library.link/vocab/relatedWorkOrContributorName
Baker, P
http://library.link/vocab/subjectName
  • case law
  • tax treaty
  • public sector
  • employment income
  • treaty interpretation
Label
Belgium v AMEM and another : F.12.0128.N
Instantiates
Publication
Label
Belgium v AMEM and another : F.12.0128.N
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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