The Resource No substance requirements for Belgian notional interest deduction

No substance requirements for Belgian notional interest deduction

Label
No substance requirements for Belgian notional interest deduction
Title
No substance requirements for Belgian notional interest deduction
Creator
Subject
Language
eng
Summary
This article describes case law of the Antwerp Court of Appeal rendering a judgment that calls for a strict interpretation of the rules laid down in the Belgian tax code relating to the restriction of the notional interest deduction. The position of the tax authorities consisting in adding conditions to a set of clear legal provisions cannot be sustained. Legal restrictions to the notional interest deduction are to be interpreted strictly
Citation source
In: Derivatives and financial instruments. - Amsterdam. - Vol. 18 (2016),
http://library.link/vocab/creatorName
  • Huygen, W
  • Vandenbussche, P
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • case law
  • notional interest deduction
  • substance requirements
Label
No substance requirements for Belgian notional interest deduction
Instantiates
Publication
Label
No substance requirements for Belgian notional interest deduction
Publication

Library Locations

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