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