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