Belgian Constitutional Court Writes Obituary for Fairness Tax

The Belgian Constitutional Court has annulled the so-called fairness tax, abiding by a judgment of the Court of Justice of the European Union, from which the Constitutional Court had sought a
preliminary ruling. However, contrary to what most observers had hoped, the Constitutional Court’s March 1 ruling does not cancel the tax retroactively, except in one specific situation.

Belgian Constitutional Court Writes Obituary for Fairness Tax, Worldwide Tax Daily, 7 March 2018, DOC 2018-10489
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