Belgian Court Upholds Constitutionality of Antiavoidance Rule

Article 344, section 1 of the Belgian Income Tax Code is a general antiavoidance rule introduced in 1993 to give tax authorities more latitude to disregard certain transactions that are set up solely to avoid taxation. In its decision of November 24 (in case 188/2004), Belgium's Court of Arbitration rejected a claim that the provision violates the constitutional principle of no taxation without representation.

Court Upholds Constitutionality of Antiavoidance Rule, Tax Notes International, 2 December 2004
PDF belgian-court-upholds-constitutionality-of-antiavoidance-rule.pdf