On 9 July 2013, the Belgian Constitutional Court (Court Constitutionelle/Grondwettelijk Hof) gave its decision in Liga van Belastingplichtigen v. Belgische Staat (No. 104/2013) on the compatibility of the 2012 amendments to the Belgian thin capitalization rules with articles 10 and 11 (non-discrimination) and article 172 (legality principle) of the Belgian Constitution. Details of the cas…