Judgment of the Court of Justice in the case Commission v Belgium.

By introducing and maintaining a system of discriminatory taxation of interest payments by non-resident banks, resulting from the application of a tax exemption reserved only to interest payments by resident banks, Belgium has failed to fulfil its obligations under Article 56 TFEU and Article 36 of the Agreement on the European Economic Area of 2 May 1992.

CJ No C-383/10


Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews


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