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CJEU Judgment Published on Compatibility of Belgian Fairness Tax with EU Law

|Approved Changes|Belgium-European Union
Belgium-European Union

On 17 May 2017, a judgment of the Court of Justice of the European Union (CJEU) was published concerning whether Belgium's Fairness Tax is compatible with both the freedom of establishment under Article 49 of the TFEU and the provisions of the EU Parent-Subsidiary Directive (2011/96/EU). The case involved an action brought before the Belgian Constitutional Court to annul the articles of Belgian…

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