Invitation to submit comments pursuant to Article 108(2) of the Treaty on the Functioning of the European Union concerning ports taxation in Belgium.

The Commission adopted a decision proposing appropriate measures on 21 January 2016 and asking Belgium to abolish the current corporate tax exemption for ports provided in the Belgian Income Tax Code, thereby ensuring that ports involved in economic activities — within the meaning of EU law — are subject to the same corporate tax regime as private undertakings. 

Invitation

 

Informatiesoort: Nieuws

Rubriek: Europees belastingrecht

H&I: Previews

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