Antwerp Court Seeks Preliminary Ruling on Belgian Participation Exemption
The Antwerp Court of Appeal on November 22 requested a preliminary ruling from the Constitutional Court on whether Belgium's tax regime for dividends received by a Belgian company -- and in particular the limited carryforward of the unused surplus -- is constitutional.
Court Seeks Preliminary Ruling on Participation Exemption, Tax Notes International, 2 January 2012, p 21.
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