Belgium Refers to CJEU for a Preliminary Ruling on the Fairness Tax

Belgium has recently referred to the Court of Justice of the European Union (CJEU) for a preliminary ruling in regard to whether or not the country's Fairness Tax is in compliance with the EU Parent-Subsidiary Directive. This follows a determination by the European Commission that it views the tax as incompatible with the Directive in regard to freedom of establishment and the free movement of capital.

The Fairness Tax was introduced in 2013 and was first due in assessment year 2014. The tax…