Annulment of the Cash for Cars system by the Belgian Constitutional Court
As from January 2018, employees have the possibility to exchange their company cars for a mobility allowance – the so called Cash for Cars system. This mobility allowance is subject to a beneficial social security & income tax treatment. The main goal of the implementation of the Cash for Cars system was to tackle the
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
Difference in Belgian tax treatment of income from immovable property – contrary to EU law (free movement of capital)
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, is not in line with EU law, as it constitutes a restriction on the free movement of capital. Based
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:
Update – Case law on exemption method for foreign employment income incompatible with EU Law
As mentioned in our headline of 15 July 2014, the Belgian tax authorities published a practice note (updating their position on to the attribution of personal tax benefits) after Belgium was sentenced by the European Court of Justice for breaching EU law. The relevant judgement indicated that EU law is violated where a taxpayer cannot
