Double Taxation

Directive on Tax Dispute Resolution Mechanisms

Filip Debelva Dispute Resolution, Double Taxation

At a recent ECOFIN meeting, consensus was reached on adopting a new Council Directive on Tax Dispute Resolution Mechanisms in the European Union. The Directive will be formally adopted after receipt of the European Parliament's opinion. The author discusses some highlights of the (nearly) adopted Directive. Context The Directive will be titled "Council Directive on … Continue reading Directive on Tax Dispute Resolution Mechanisms

X v Ministerraad: fairness tax partly incompatible with EU law

Joris Luts Double Taxation, Freedom of Establishment, Parent-Subsidiary Directive, Withholding Tax

Case On May 17, 2017, the Court of Justice ('CJ') decided that the Belgian fairness tax is partially at odds with EU law (Case C-68/15 X v Ministerraad). As a recap, the fairness tax is a separate tax of 5,15% which is levied in the hands of a company that (1) distributes profits while (2) … Continue reading X v Ministerraad: fairness tax partly incompatible with EU law