OrbitaxECJ: Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive
|Approved Changes|Belgium
On 12 February 2009, the European Court of Justice (ECJ) gave its decision in the case of Belgische Staat v. Cobelfret NV (C-138/07). The Belgian Court of Appeal Antwerp had requested a preliminary ruling from the ECJ on 27 February 2007). For the Advocate General's opinion regarding the case.
The ECJ held that the first indent of Art. 4(1) of the Parent-Subsidiary …
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