OrbitaxCourt rejects reclassification of service fees into dividends on basis of general anti-abuse provision
|Approved Changes| Belgium
On 24 May 2007 (decision recently available), the Court of First Instance Gent decided a case on the reclassification of director's fees into dividends on the basis of the general anti-abuse provision of Art. 344(1) Income Tax Code (ITC). Details of the case are summarized below.
(a) Facts. A group of related family companies was restructured, most likely…
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