Belgium : recent and pending ECJ cases

As in previous years, the CJEU has dealt with several Belgian direct tax cases. This Belgian chapter aims firstly to give a short update on two cases discussed in last year’s edition, but which were still pending at the time , (Sections II and III). Thereafter the authors selected a few cases, one being a sequel to a prior corporate income tax case (Section IV), one an inheritance matter in line with prior well-established precedents such as among others the Persche case (Section V) and another a matter relating more to a social security issue (Section VI). Finally, the chapter ends with a p... Mehr ...