H&I 2026/262:Commission v Belgium (Directive 2016/1164 – Double imposition). Belgium failed to implement mandatory CFC tax credit provision. ATAD. Court of Justice

H&I 2026/262

Commission v Belgium (Directive 2016/1164 – Double imposition). Belgium failed to implement mandatory CFC tax credit provision. ATAD. Court of Justice

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Essentie

Judgment of the Court of Justice in the case Commission v Belgium (Directive 2016/1164 – Double imposition). Transposing Article 8(7) of Council Directive 2016/1164 is mandatory and applies to all CFC situations under Article 7 of Council Directive 2016/1164. The provision leaves no discretion to Member States. In this case, the European Commission brought infringement proceedings against Belgium for failing to implement Article 8(7) of the EU Anti‑Tax Avoidance Directive (Council Directive 2016/1164). This provision obliges Member States to allow taxpayers to deduct from their tax liability any tax already paid by their CFCs, preventing double taxation. ... Verder lezen? Log in om dit document te bekijken.

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