The European Commission has found that Belgian corporate tax provisions applicable to the wholesale diamond sector were in line with EU State aid rules. The provisions do not selectively favour certain companies and therefore involve no State aid within the meaning of EU rules.

In May 2015, Belgium notified to the Commission plans to introduce a specific income tax regime for diamond traders to address specific difficulties in the application of the general income tax regime to the sector. The Commission's assessment showed that the measure, as amended by the Belgian authorities in the meantime, is designed in such a way that it minimises the possibility of selective advantages to certain companies in the wholesale diamond sector.


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht, Vennootschapsbelasting

H&I: Previews


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