Unfavourable treatment of Belgian residents that invest in property abroad: the story continues
On 25 July 2019 the European Commission decided to refer Belgium to the Court of Justice of the EU for its failure to properly implement new rules related to the taxation of rental income of foreign immovable property owned by Belgian tax payers. Last year, on the 12th of April 2018, the European Court of
Commission requests that Belgium implements the judgment of the Court of Justice on the evaluation of rental income from immovable property
On 12 April 2018, the Court of Justice of the European Union (CJEU) ruled that the difference in tax treatment of immovable income, depending on whether the property is located in Belgium or in another State concerned an infringement of EU Law for which there is no justification. For immovable properties located in Belgium and
Decision of the European Court of Justice: taxation of foreign employment income
In 2017, the Belgian Court of First Instance of Liege referred a question to the Court of Justice of the European Union (CJEU) for obtaining a preliminary ruling. It concerned the situation of a tax resident of Belgium, employed in a company established in Luxembourg. His position as a financial consultant resulted in the fact
Binding nature A1 forms and notion of posting: CJEU confirms and clarifies
In a recent judgement, the Court of Justice of the EU (CJEU) again confirmed the binding nature of an A1 form – even when issued retroactively – for both the competent authorities and the courts of the host Member State to which an employee is posted. In addition, the Court clarified that, if a posted
Belgian regulations on disregarding A1 forms incompatible with EU legislation
In its judgement of 11 July, the CJEU ruled that the Belgian social anti-abuse Act, which provides for the possibility to disregard an A1 form in case of abuse of rights, is incompatible with the EU legislation on the coordination of social security schemes. Programme Act of 27 December 2012 In the Programma Act
Belgian Fairness Tax: Status Quaestionis (update)
As a recall, by request sent to the Constitutional Court, a Belgian taxpayer company has filed in January 2014 an action for annulment of the so-called Belgian ‘Fairness Tax’. This action comprises four different causes of action each of them including different headings or arguments: European law: freedom of establishment and Parent-Subsidiary Directive; Constitutional law:
Belgian Net Asset Tax compatible with EU law
The Court of Justice of the European Union (CJEU) ruled on 26 May 2016 that the Belgian Net Asset Tax (NAT) as applicable to foreign investment funds, is compatible with EU law. The CJEU’s decision in Case 48/15 (SPF Finances v. ING International SA) is rendered in the framework of a request for a preliminary
Belgian Net Asset Tax before the Court of Justice of the EU – AG’s Opinion released
According to the Advocate General’s opinion issued on 21 January 2016, the Belgian Net Asset Tax applied to foreign investment funds is compatible with European law. The Court of Justice of the European Union (CJEU) was requested, by the Court of Appeal of Brussels, to grant a preliminary ruling on the compatibility, with European
