Belgium Tax News
Protocol between Germany and Belgium initialed
16 July 2009
In a press release of 15 May 2009, it was announced that the Belgian Council of Ministers decided to bring the Belgian participation exemption in line with the decision of the European Court of Justice (ECJ) in Cobelfret (C-138/07).
16 July 2009
Protocol to treaty between Belgium and Netherlands signed
16 July 2009
Belgian government decides to bring Belgian participation exemption in line with Cobelfret
7 June 2009
Treaty between Belgium and Tunisia ratified
13 May 2009
Protocol to treaty between Belgium and France ratified
13 May 2009
European Commission refers Germany to ECJ over taxation of outbound dividends
10 April 2009
Treaty between Belgium and Morocco ratified
10 April 2009
Protocol to treaty between Belgium and France approved
10 April 2009
Treaty between Belgium and Tunisia approved
10 April 2009
ECJ: Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive
16 March 2009
Treaty between Belgium and Oman – details
16 March 2009
Circular on notional interest deduction published
22 February 2009
Treaty between Singapore and Belgium enters into force
23 January 2009
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies resident in other Member States justifiable restriction on EC freedom of establishment – details
4 November 2008
Preliminary ruling requested from ECJ regarding Belgian anti-abuse provision concerning exceptional and gratuitous advantages
4 November 2008
Preliminary ruling requested from ECJ on interpretation of EC Parent-Subsidiary Directive with respect to Italian tax on dividend adjustment (General Beverage)
4 November 2008
ECJ: Advocate General finds Belgian withholding tax on interest paid to companies resident in other Member States compatible with EC freedom of establishment – details
4 November 2008
Proposal to implement amendments to EC Merger Directive
7 October 2008
ECJ: Advocate General finds French legislation on group consolidation excluding lower-tier subsidiaries indirectly owned through companies in other Member States justifiable restriction on EC freedom of establishment
7 October 2008
Treaty between Belgium and France: regular participation in commodity exchange held to be permanent establishment
7 October 2008
OECD released 2008 Model Tax Convention
7 October 2008
Withholding tax on copyrights and similar rights introduced
30 August 2008
Discussion draft on New Art. 7 of OECD Model – details
30 August 2008
OECD Council approves 2008 Model Tax Convention
11 August 2008
Preliminary ruling requested from ECJ on interpretation of Merger Directive in connection with scheme to avoid Netherlands property transfer tax
11 August 2008
Treaty between Italy and Belgium – Italian tax authority rules on tax qualification of payments under non-competition agreement
27 July 2008
Comments on draft contents of 2008 update to Model Tax Convention published
27 July 2008
ECJ: Non-deductibility of foreign PE losses in Germany compatible with EC freedom of establishment
21 June 2008
ECJ: Advocate General finds Belgian rules on inclusion of dividends in taxable base followed by 95% deduction insofar as parent company makes profits incompatible with Parent-Subsidiary Directive – details
21 June 2008