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Annulment of Belgian fairness tax

06 Mar 18

In a recent judgment of 1 March 2018, the Belgian Constitutional Court annulled the Belgian fairness tax. The annulment is not retroactive except in certain situations, such as dividend distributions falling under the Parent-Subsidiary Directive (“PSD”). Introduced...

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Authors

John Billiet
John Billiet
Picture of Didier Gregoire
Didier Grégoire