Belgium Tax News
Notional interest deduction – Circular on anti-abuse measures published
14 May 2008
Treaty between Qatar and Belgium ratified
16 March 2008
ECJ: Advocate General finds German rules on taxation of cross-border dividends under old imputation system compatible with EC law
16 March 2008
ECJ: Advocate General finds 5% add-back of tax credits for withholding tax abroad compatible with Parent-Subsidiary Directive – details
16 March 2008
Treaty between Chile and Belgium signed
16 March 2008
European Commission takes steps against Germany, Estonia and Czech Republic regarding taxation of outbound dividends
16 March 2008
European Commission takes steps against Belgium for failure to adopt implementing measures of Merger Directive
16 March 2008
OECD released discussion draft on transactional profit methods
8 February 2008
European Commission issues communication regarding accession of Bulgaria and Romania to Arbitration Convention
8 February 2008
ECJ: Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital – details
8 February 2008
Treaty between Belgium and Qatar – details
8 February 2008
Treaty between Israel and Belgium: Israeli District Court decides domestic anti-avoidance rules may deny treaty benefits
8 February 2008
Protocol to treaty between Brazil and Belgium – details
8 February 2008
Belgian rules for set-off of losses with third-country PE's profits discriminatory
8 February 2008
Treaty between Belgium and France – Court of Appeal of Brussels decides compensation received per non-competition clause classified as employment income
8 February 2008
ECJ: Advocate General finds the 5% add-back of tax credits for withholding tax at source abroad compatible with Parent-Subsidiary Directive
8 February 2008
Treaty between United States and Belgium enters into force
8 February 2008
Treaty between United States and Belgium ratified
16 January 2008
ECJ:Swedish legislation limiting exemption of third-country dividends justifiable restriction on EC free movement of capital
16 January 2008
ECJ: German transitional rules for taxation of capital gains incompatible with EC free movement of capital
16 January 2008
Communication published on application of anti-abuse measures in area of direct taxation – within the EU and in relation to third countries
16 January 2008
Amending protocol to treaty between Belgium and Brazil enters into force
16 January 2008
Court rejects reclassification of service fees into dividends on basis of general anti-abuse provision
3 December 2007
Treaty between United States and Belgium approved
3 December 2007
Treaty between Chile and Belgium – negotiations
3 December 2007
Treaty between Belgium and Bahrain signed
3 December 2007
Treaty between Qatar and Belgium signed
3 December 2007
ECJ: Advocate General finds Swedish legislation limiting the exemption of third-country dividends justifiable restriction on EC free movement of capital – details
4 November 2007
Treaty between Brazil and Belgium – Brazilian Congress approves amendments to treaty
4 November 2007
Preliminary ruling requested from ECJ regarding compatibility of Belgian participation exemption with Parent-Subsidiary Directive
4 November 2007